Record keeping for self-assessment: what landlords need
HMRC expects landlords to keep records supporting rental income and expenses for at least five years after the filing deadline.
5 min read · Updated 2 August 2026
Overview
HMRC expects landlords to keep records supporting rental income and expenses for at least five years after the filing deadline.
Income records
Bank statements showing rent received, and a log of any rent-free periods or void months.
Expense records
Receipts and invoices for repairs, insurance, letting agent fees, ground rent and service charges, organised by property and tax year.
Mileage and admin costs
Keep a simple mileage log for property visits and receipts for the wear and tear allowance where applicable.
Digital record keeping
Cloud storage or accounting software reduces the risk of lost paperwork and speeds up return preparation each year.
Frequently asked questions
How long should I keep rental records?
At least five years after the 31 January submission deadline of the relevant tax year, and longer where a property is later sold.
Do I need to keep paper receipts?
No. Clear digital copies are acceptable, provided they are legible, complete and can be produced if HMRC asks.
The RentDocs landlord update
Plain-English UK compliance changes, Renters' Rights Act 2025 updates and new guides — no spam, unsubscribe any time.
This guide is general information for UK landlords and letting agents, not legal advice. Rules differ across England, Wales, Scotland and Northern Ireland — check your local requirements or take advice before acting.