Let Property Campaign

Hello, I’m seeking advice regarding income from a rental property. I own a 2 bed flat, which is managed by my son and an estate agent since I live abroad. My son collects the rent on my behalf, but I handle the self-assessment for HMRC through my accountant. Recently, my son received a letter from HMRC about disclosing the income from the flat. Does he need to respond to the campaign, even though I’ve already declared the income on my tax return? Many thanks

Hi,
Do you mean that the rental income is paid into your sons’ bank account?  
Do you pay your son a fee for managing those properties?
The bank account the rental income is paid into is irrelevant provided your property rentals are not run as a business.
Your son should declare any money that you pay him for running that business if it is more than £1000.  
Your son should also respond to the let property campaign by letting them know that the property income is your income & declared under your name.
Thank you.