The training pack will comprise bite-sized modules which explain to landlords when and how property letting starts, and what to do; the various types of property income such as holiday lets and rent-a-room; the correct treatment of revenue and capital expenditure; tips on record-keeping; property disposal, capital gains and inheritance tax; tax return filing and paying dates; and PAYE and VAT obligations.

The tutorials are part of HMRC’s Let Property campaign,which is aimed at people renting out residential property who have not registered to pay tax, who have under-declared their earnings or who have under-paid tax.

HMRC’s Let Property Campaign gives individual landlords letting out residential property in the UK or abroad an opportunity to bring their tax affairs up to date and to get the best possible terms to pay the tax owed.

To avoid penalties, landlords must tell HMRC that they want to take part by completing a notification form or calling the campaign helpline. They then have three months to calculate and pay what they owe.

Laura Pollard, head of HMRC campaigns, said: ‘Landlords who have failed to register with HMRC, or who have under-declared or under-paid tax risk being checked by HMRC.

‘If they wait for that to happen, they won’t be able to sort out their tax affairs under the best terms. If they are in any doubt, they should try the training and, if they think they need to bring their tax affairs up to date, they should contact us.’

Details about the campaign is available at https://www.gov.uk/let-property-campaign and the tutorials are available at http://www.hmrc.gov.uk/courses/syob2/letting/index.htm