ÀÏ˾»úÎçÒ¹¸£Àû

Introduction

Campaigns are targeted disclosure opportunities for selected groups of individuals, traders and professionals to make declarations of any undeclared income and / or over-claimed expenses. HMRC charges financial penalties on disclosures that give rise to additional tax.

HMRC began introducing campaigns in 2010. Early campaigns included medical professionals, plumbers, internet traders, landlords, employees with a second source of income, credit card sales and individuals who have sold properties that are not their main residence. For a list of the previous campaigns run by HMRC, see the GOV.UK website (archived). Often HMRC offered beneficial penalty terms to encourage uptake. Where individuals that