HMRC recovered more than £100m in tax from landlords last year following a data-driven crackdown, figures show.
Thousands of landlords came forward in 2025-26 to report undeclared rental income after receiving “nudge letters” from the tax office.
Landlords made 11,511 voluntary disclosures, the highest number since 2018-19, with average payments of £9,063.
HMRC recovered £104.3m in 2025-26, nearly three times the £36.8m it received in 2019-20. It was the third year in a row that receipts exceeded £100m.
The number of landlords making disclosures to HMRC has surged as a result of the tax office’s Let Property Campaign, which allows those who have underpaid tax on their rental income to come forward and potentially benefit from lower penalties.
Price Bailey, the accountancy firm that obtained the data, said HMRC was increasingly using Land Registry data to identify people who own multiple residential properties and may have undeclared rental income. They are then sent “nudge letters” telling them to double-check their affairs.
Andrew Park, a partner at Price Bailey, said: “HMRC’s data‑matching capability has become relentless. Most voluntary disclosures are now prompted by HMRC nudge letters, and we are seeing a clear trend in larger numbers of smaller cases.
“HMRC is casting the net wider and catching landlords who may only have modest rental income but still have undeclared tax liabilities.”
