HMRC record-keeping for UK landlords: what to keep and for how long

What records HMRC expects landlords to keep for rental income and expenses, and how long to keep them.

If you receive rental income you have to keep records that support the figures on your tax return, and keep them for long enough that HMRC can check them.

What to keep

HMRC's guidance on working out rental income expects landlords to be able to evidence income and expenses. In practice that means:

• rent received, with dates and the property it relates to
• bank statements showing the money in
• invoices and receipts for allowable expenses
• mortgage interest statements
• agent statements showing gross rent, fees and net payments
• records of any allowable travel and mileage
• purchase, improvement and sale paperwork for capital gains purposes

How long to keep it

Section 12B of the Taxes Management Act 1970 requires records to be preserved until the end of the relevant day. For a business — which includes a property business — that is five years after the 31 January following the tax year. For someone who is not in business, the period is shorter. Keeping everything for the longer period is the simpler rule to follow if you let property.

Digital or paper

HMRC accepts records kept digitally provided they are complete and legible. Scanned receipts are acceptable, and a consistent naming or filing convention makes a later enquiry much less painful.

Why it matters

If HMRC opens an enquiry, the records are what support the deductions you claimed. Missing receipts usually mean a disallowed expense rather than an argument you can win, so the filing is worth doing as you go.

Where to read the rules

• Income Tax when you rent out a property: working out your rental income (GOV.UK)
• Keeping your pay and tax records (GOV.UK)
• Taxes Management Act 1970, section 12B (legislation.gov.uk)

Sources - https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income - https://www.gov.uk/keeping-your-pay-tax-records - https://www.legislation.gov.uk/ukpga/1970/9/section/12B

General summary; not tax advice.

Sources: - GOV.UK - Working out your rental income (accessed 2026-08-02): https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income - GOV.UK - Keeping your pay and tax records (accessed 2026-08-02): https://www.gov.uk/keeping-your-pay-tax-records - TMA 1970, s.12B (accessed 2026-08-02): https://www.legislation.gov.uk/ukpga/1970/9/section/12B

Published: 2026-07-27.

Last reviewed: 2026-08-30.

General summary; not legal advice.