Landlord record keeping: what to keep, how long (UK)

Last updated 27 Oct 2026

A landlord in England, Scotland, Wales or Northern Ireland has no single record-keeping rule: gas safety records are kept until two further checks (2 years in Northern Ireland), an EICR until the next one is due, and tax records for at least 5 years after the 31 January return deadline. For tenancy and deposit papers the law sets no period, so this page says where that is the case rather than inventing one.

Retention periods at a glance

Record	How long	Where it comes from	Nations
Gas safety check record	Until two further checks of that appliance or flue have been made	Gas Safety (Installation and Use) Regulations 1998, reg 36	England, Scotland, Wales
Gas safety check record	2 years from the date of the check	Gas Safety (Installation and Use) Regulations (Northern Ireland) 2004, reg 36	Northern Ireland
Electrical installation condition report (EICR)	Until the next inspection and test is due	GOV.UK electrical safety standards guidance	England
Rental income and expense records for tax	At least 5 years after the 31 January return deadline for each tax year	GOV.UK, working out your rental income	UK
Tenancy agreement, deposit paperwork, inventory	No statutory period found; see below	None	All

Gas safety records

The first question most landlords ask is how long to keep a gas safety certificate. Regulation 36(3)(c) says the record must be kept until there have been two further checks of that appliance or flue. For an appliance or flue removed from the premises, it is kept for 2 years from the last check. That wording was substituted from 6 April 2018 by SI 2018/139.

The record must show the check date, the address, the landlord's details, a description and location of each appliance or flue, any safety defect and the action taken, and the engineer's name, signature and registration number.

A copy goes to each existing tenant within 28 days of the check, and to a new tenant before they move in. For a stay of 28 days or less, the record can be displayed prominently in the property instead (reg 36(6)). Our gas safety certificate rules guide covers the annual cycle.

Those are Great Britain regulations. In Northern Ireland, regulation 36 of the 2004 regulations says the record is retained "for a period of two years from the date of that check". SR 2026/178 amends those regulations from 30 November 2026, so re-read regulation 36 after that date.

Electrical safety records (England)

In England, GOV.UK's guidance for landlords says you must keep a copy of the EICR until the next inspection and test is due, and give a copy to:

the existing tenant within 28 days of the inspection and test;
a new tenant before they occupy the premises;
a prospective tenant within 28 days of a request;
the council within 7 days of a request.

The guidance also notes that a newer report supersedes the old one. See EICR rules for landlords. This guidance is for England. The other nations have their own electrical safety rules, so check the relevant government page for each.

Deposit records

The law sets deposit duties but no retention period for the paperwork. In England, Wales and Scotland the duties are to protect the deposit in an approved scheme and give the tenant the prescribed information within set times; Northern Ireland's rules are separate. Our deposit protection comparison lists the deadlines by nation.

Keep the scheme certificate, the prescribed information you sent with proof of the date, the inventory and check-in evidence, and the check-out report with photographs. These are what you rely on in a deposit dispute. See deposit deductions and disputes.

Tenancy records: no fixed period

No Act we checked says how long a landlord must keep a signed tenancy agreement, rent statements or correspondence. A practical guide is the time within which a claim can be brought. In England and Wales, an action founded on simple contract cannot be brought after 6 years from when the cause of action accrued (Limitation Act 1980, section 5). That Act does not extend to Scotland or Northern Ireland, where other time limits apply that this page has not checked. Treat 6 years as a prudent minimum in England and Wales, not as a legal requirement.

Tax records

For rental income, GOV.UK says: "You must keep your records for at least 5 years after the 31 January tax return deadline for each tax year." For 2025 to 2026 that deadline is 31 January 2027, so the records go to at least 31 January 2032. GOV.UK's records page lists what to keep: the dates you let the property, all rent received, any income from services to tenants, rent books, receipts, invoices and bank statements, and the allowable expenses you pay.

HMRC's compliance manual says that, for record-keeping purposes, "trade" includes the letting of property (CH14550). GOV.UK's rental income guidance adds that your records must separate income from fully furnished lettings and from unfurnished or part-furnished ones.

A non-resident landlord whose agent or tenant operates the scheme has extra duties; see non-resident landlords. For what can be deducted, see allowable expenses.

Frequently asked questions

How long do I keep a gas safety certificate? In England, Scotland and Wales, until two further checks of that appliance or flue have been made (regulation 36(3)(c) of the 1998 regulations). In Northern Ireland the record is kept for 2 years from the check.

How long do I keep an EICR in England? Until the next inspection and test is due, according to GOV.UK's guidance. You must also give the council a copy within 7 days of a request.

How long do I keep landlord tax records? At least 5 years after the 31 January return deadline for the tax year, according to GOV.UK's rental income guidance.

Is there a legal time limit for keeping a tenancy agreement? None that we found. In England and Wales, a contract claim must be brought within 6 years under section 5 of the Limitation Act 1980, so many landlords keep papers that long.

Do I have to keep deposit records after the tenancy ends? The law sets no period for the paperwork. Keep the scheme certificate, prescribed information and check-out evidence while a dispute is still possible.

Do the retention periods differ by nation? Yes. The gas rule covers England, Scotland and Wales, the EICR rule covers England, and Northern Ireland's gas rule is a flat 2 years.

Keep it all in one place with Letbook

Letbook is a compliance tracker for landlords in all four UK nations. It keeps each property's gas safety, electrical and other certificates with their dates, holds the certificate files, and emails you before they lapse. It does not set retention periods for you or file anything with HMRC, so use the periods above. Sign up free.

Sources

Facts checked on 27 October 2026. This page relies on the gas record wording in force since 6 April 2018 and on GOV.UK pages as read on that date. This page is general information, not legal advice.