In a new campaign targeted at residential landlords, HMRC are asking all those with undeclared rental income to come forward.
The campaign, which is due to last around 18 months, invites those with unpaid taxes on rents to pay what they owe, including interest and penalties without criminal prosecution.
HMRC will use this time to gather information on property rentals in the UK and abroad, and those who do not come forward will face higher penalties or criminal prosecution.