Fact Sheet: Town and Country Planning (Control of Advertisements) Regulations 1992

The property market remains an attractive target for money laundering because of the value of property assets and the ability to hide ownership through companies, trusts, and overseas structures. An estimated £6.7 billion of UK property was bought with wealth suspected to have come from questionable sources between 2016 and 2022 — yet the National Crime Agency (NCA) reports that the volume of SARs from the property sector remains low.

Sole traders and landlords with qualifying income over £50,000 should now be using Making Tax Digital for Income Tax (MTD), and further deadlines in 2027 and 2028 will bring many more agents, property owners, and businesses into the new system. MTD requires affected taxpayers to keep digital records and submit quarterly updates to HMRC using compatible software.