HMRC expects landlords to keep records of rental income and expenses, and the documents behind them, so the figures in a Self Assessment return can be checked.
This free checklist lists the records commonly kept for a let property: income, expenses in the SA105 categories, receipts, tenancy papers, safety certificates and purchase records. Mark where each one stands and note where it is kept, per property.
| Tax records | At least 5 years after the 31 January filing deadline for that tax year |
|---|---|
| Example | 2025/26 records: the return is due by 31 January 2027, so keep them until at least 31 January 2032 |
| Gas safety record | At least 2 years from the check |
| Electrical report (EICR) | Until the next inspection is due |
Next step
Log expenses against the SA105 boxes as you go, ready for Self Assessment or quarterly MTD updates.
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Rent received, every allowable expense with its receipt or invoice, mortgage interest statements, letting agent statements, and records of buying and selling the property, which are needed later for Capital Gains Tax.
For Self Assessment, at least 5 years after the 31 January online filing deadline for the tax year. For 2025/26, that means until at least 31 January 2032.
If Making Tax Digital for Income Tax applies to you, records have to be kept digitally in software that works with MTD. Otherwise paper or digital records are both accepted, as long as they are accurate and complete.
Commonly the gas safety record (at least 2 years), the electrical installation condition report (until the next inspection), the EPC, deposit protection paperwork and, in England, right to rent checks.
Education, not advice. Rules change and depend on your circumstances. Check GOV.UK and speak to a qualified adviser before you act.