HMRC's Property Sales campaign was an opportunity for you to bring your tax affairs up to date if you have sold a residential property, in the UK or abroad, that's not your main home. If you made a profit on this type of property sale but have not told HM Revenue & Customs (HMRC), you might not have paid the right amount of tax.

To take advantage of the campaign you needed to send HMRC your disclosure and pay what you owed by 6 September 2013. Now the deadline has passed, HMRC is using the information it holds to target those who should have made a disclosure and failed to do so.

If you think you should have made a disclosure under this campaign but have missed the deadline contact us now as it will still be beneficial to tell HMRC as the penalties you will pay may be lower than if HMRC approach you first.

So this relates to you if you had sold, or disposed of, second or additional residential properties either in the UK or abroad, holiday homes or properties that had previously been let out to tenants. You could also have used this campaign if your circumstances meant Capital Gains Tax was due on the sale of your main home. The sale of a main home would normally qualify for Private Residence Relief but in some circumstances the relief is restricted. Where the entitlement to this relief is restricted Capital Gains Tax may be due if you are liable to UK taxes.