HMRC's announced the Home Improvement Sweep Up campaign in 2014, though it is not clear that an associated disclosure opportunity was actually provided, rather than simply being an area HMRC focussed its attention on.
This will focus on anyone with undeclared taxable income working in the home maintenance sector. It will target those in building and allied trades (builders, roofers, brickies, carpenters, joiners. window fitters etc) and those doing odd maintenance and repair jobs.
The campaign is meant to encourage all those trades people working in the home improvement sector with unpaid tax, who have yet to come forward, to bring their tax affairs up to date in a straightforward way using a time limited opportunity.
Tax penalties for those who come forward voluntarily under this campaign should be lower than if they wait until HMRC comes to them.
This campaign follows the Plumbers' Tax Safe Plan and Electricians' Tax Safe Plan campaigns.