Question to the HM Treasury:

To ask Mr Chancellor of the Exchequer, what assessment he has made of the amount of tax revenue lost through landlords not (a) properly declaring rent and (b) registering for self-assessment.

The information requested is not held. However some relevant information on landlords in PAYE but not registered for self-assessment is available in the Measuring tax gaps methodological annex at: https://www.gov.uk/government/statistics/measuring-tax-gaps

Please refer to table H.5 on page 55.