Buy-to-let landlords are the latest to be targeted by Revenue and Customs' crackdown on tax avoidance. The initiative, scheduled to come in to force as of April, could see up to 1m landlords nationwide greeted by the taxman at their door in an effort to catch those who could be liable to pay extra tax on their buy-to-let properties. The Revenue routinely requests details about the rental income and sale of properties from official sources. In order to identify untaxed rental income and gains, the information supplied will be 'data matched' to identify individuals who have not made the appropriate tax returns. Under the Finance Act, Revenue officials have the right to inspect a residence if it is used for a business, so potentially they can knock on a landlord's door and ask to see financial records of their buy-to-let property. However, they are required to give seven days notice to do so. Alan Kennedy, tax director for KPMG, said: 'I will be surprised if they start using that inspection power, especially for an unannounced visit. 'It's not a particularly hard knuckled approach. It's very facilitative for people who are not sure what they are doing and make genuine mistakes.' The Revenue will usually send a letter or make a telephone call before resorting to a visit.