Landlord Record-Keeping Deadlines: How Long to Keep What (2026/27)
Last updated 24 June 2026 · 8 min read · By the LandlordTaxAi Editorial Team
The short answer
Landlords must keep records for at least 22 months after the end of the tax year (5 April) under Self Assessment — or 5 years and 10 months if you run a property business. From 6 April 2026, landlords in MTD must also keep those records digitally from the start of the tax year.
Record-keeping rarely feels urgent — until HMRC opens an enquiry or your first Making Tax Digital quarter falls due and you’re scrabbling through a shoebox. The rules on how long and, from April 2026, in what format are strict, and missing them carries real penalties.
This guide sets out every landlord record-keeping deadline that matters for 2026/27: how far back you must keep things, when digital records become compulsory, and how the deadlines line up with quarterly updates.
For the format rules specifically, pair this with MTD digital records for landlords and keeping receipts and invoices under MTD.
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Result
- Total qualifying income
- £28,000
- You must use MTD for Income Tax
- From 6 April 2028
Thresholds: £50k (Apr 2026), £30k (Apr 2027), £20k (Apr 2028) of qualifying income.
How long landlords must keep records
The retention period depends on how HMRC views your letting. Most individual landlords fall under the standard Self Assessment rule, but if HMRC treats your activity as a property business, the longer period applies.
Either way, the clock runs from the filing deadline, not the day you created the record — so a single tax year’s paperwork must survive well into the future.
| Situation | Keep records until | In practice |
|---|---|---|
| Individual landlord (Self Assessment) | 22 months after the end of the tax year | Records for 2026/27 → keep until 31 Jan 2029 |
| Property business / trading | 5 years after the 31 January deadline | Records for 2026/27 → keep until 31 Jan 2033 |
| HMRC enquiry open | Until the enquiry is formally closed | Can extend the period indefinitely |
If you file late, the retention period is extended — you must keep records until 15 months after you actually filed. Filing on time keeps the window predictable.
The new digital-records deadline: 6 April 2026
The biggest change isn’t how long — it’s how. From 6 April 2026, landlords mandated into Making Tax Digital (qualifying income over £50,000) must keep their income and expense records digitally, using compatible software or bridging software linked to spreadsheets.
There’s no grace period on the record-keeping obligation itself — only on the penalty points for late quarterly updates. So your digital records must be running from the very first day of the 2026/27 tax year, even though your first quarterly update isn’t due until August.
- Digital records mandatory from 6 April 2026 for the over-£50,000 cohort
- Spreadsheets are allowed only if linked to HMRC via bridging software
- Manual paper-only records no longer satisfy the rules once you’re in MTD
- The over-£30,000 cohort joins from April 2027; over-£20,000 from April 2028
Still using a spreadsheet? It can stay — see the rules for keeping spreadsheet records under MTD and MTD bridging software for Excel.
How record deadlines line up with quarterly updates
Under MTD, good records aren’t just for an enquiry — you need them current every quarter. Each quarterly update summarises the income and expenses already captured in your digital records, so falling behind on data entry directly threatens the filing deadline.
| Quarter (standard) | Period covered | Update due |
|---|---|---|
| Q1 | 6 Apr – 5 Jul | 7 August |
| Q2 | 6 Jul – 5 Oct | 7 November |
| Q3 | 6 Oct – 5 Jan | 7 February |
| Q4 | 6 Jan – 5 Apr | 7 May |
| Final declaration | Whole tax year | 31 January following |
See the full schedule in the MTD quarterly deadline calendar for 2026/27.
What records a landlord must actually keep
"Records" means everything that supports the figures you report — income received and every cost you claim. Keeping them complete and digital from April 2026 is what makes quarterly updates painless.
Make record-keeping deadlines a non-issue
LandlordTaxAi keeps a complete, HMRC-compliant digital record from your bank feed automatically — so you’re always quarter-ready and enquiry-ready.
See how it worksA worked example
Priya files her 2026/27 final declaration on time on 14 January 2028. How long must she keep the records?
| Tax year | 2026/27 (ended 5 Apr 2027) |
| Standard Self Assessment retention | 22 months after year end → 31 Jan 2029 |
| If treated as a property business | 5 years after 31 Jan deadline → 31 Jan 2033 |
| Property purchase records (for CGT) | Keep until she sells, plus the retention period after |
The safest rule of thumb for landlords: keep income and expense records at least 6 years, and property purchase/improvement records for the entire ownership.
Frequently asked questions
How long do landlords have to keep tax records?
At least 22 months after the end of the tax year under Self Assessment, or about 6 years if HMRC treats your letting as a property business. Keep property purchase records for as long as you own it.
When do digital records become compulsory?
From 6 April 2026 for landlords with qualifying income over £50,000, then April 2027 (£30,000) and April 2028 (£20,000). Records must be digital from the first day of the mandated tax year.
Can I still keep records on a spreadsheet?
Yes, but once you’re in MTD the spreadsheet must be linked to HMRC through bridging software via digital links — manual retyping breaks the rules.
What’s the penalty for poor records?
HMRC can charge up to £3,000 for failing to keep adequate records, on top of any penalties for an inaccurate return caused by missing information.
Does the MTD soft landing cover record-keeping?
No. The 12-month soft landing only waives penalty points for late quarterly updates. The duty to keep digital records applies in full from 6 April 2026.
How long should I keep records after selling a property?
Keep purchase, improvement and sale records for at least the retention period after the tax year you report the sale, because they support your Capital Gains Tax calculation.
Written and reviewed by the LandlordTaxAi Editorial Team. Our guides are reviewed against current HMRC guidance and updated when the rules change. Operated by LandlordTaxAi, United Kingdom. Follow us on LinkedIn.
Last reviewed: 24 June 2026 · Researched against primary UK sources for the 2026/27 tax year: https://www.gov.uk/self-assessment-tax-returns/keeping-your-pay-and-tax-records; https://www.gov.uk/government/publications/extension-of-making-tax-digital-for-income-tax-self-assessment-to-sole-traders-and-landlords/making-tax-digital-for-income-tax-self-assessment-for-sole-traders-and-landlords; https://www.litrg.org.uk/tax-nic/making-tax-digital-income-tax. This article is informational only and does not constitute tax advice. Check the latest details on GOV.UK or with a qualified accountant.