Most of what you spend keeping a let property running can come off your rental income, which lowers your Self Assessment tax bill. Repairs, maintenance, gas safety checks, EICRs, decorating, agent fees and certain capital expenses all count. Improvements that add value don't.
This guide covers inspections, maintenance records and allowable expenses, and how to keep a year-end record your accountant can use. It isn't tax advice, so check with a qualified accountant and GOV.UK.
Part 1: Property inspections (what, when and how to document)
Why inspections matter more after May 2026
Section 21 no-fault evictions ended on 1 May 2026. Every possession claim now requires a specific Section 8 ground. Courts expect landlords to show they have been actively managing the property, not just collecting rent. A documented inspection history is one of the clearest ways to demonstrate that.
Inspections also protect you in deposit disputes. If a tenant disputes a deduction at the end of a tenancy, a timestamped inspection report showing the condition at each visit is far more persuasive than memory.
How often should landlords inspect?
No law sets how often you should inspect in England, but the widely cited guidance is every 3 to 6 months for an occupied property. You must give at least 24 hours' written notice before you go in, and visit at a reasonable time. That is a legal requirement under the Landlord and Tenant Act 1985.
Practical schedule most landlords use:
- Move-in inspection: Before or on the day the tenant takes possession. Condition report, meter readings, key handover.
- Routine inspections: Every 3–6 months during the tenancy.
- Move-out inspection: On or just after the tenant vacates. Compare against move-in report for deposit purposes.
- Emergency inspection: After a reported maintenance issue or following a flood, fire or similar event.
What to record at each inspection
A good inspection record includes:
- Date and time of the visit
- Condition rating per room (Excellent / Good / Fair / Poor)
- Specific observations: damp patches, damage, cleanliness, appliance condition
- Photos (timestamped, stored securely)
- Next inspection due date
- Tenant signature if present (not legally required but useful in disputes)
Keep inspection records for the duration of the tenancy plus at least two years after it ends. Deposit dispute adjudicators and courts can request them.
Overdue inspection risk
If you have not visited a property for more than six months, you may be unaware of:
- Unreported maintenance issues that have worsened
- Subletting or unauthorised occupants
- Damage that is now harder to attribute to the tenant
- Compliance items (smoke alarms, CO detectors) that have been removed or disabled
LetCompliance keeps each property's inspections in one place: the visit type, the condition rating, the photos, the next due date and the full history. When a tenancy ends, the move-in record and every visit since are there to compare. An overdue inspection shows up on your dashboard.
Part 2: Maintenance records, and why a log beats a WhatsApp thread
The cost of informal maintenance tracking
Most landlords manage repairs through a mix of text messages, emails and phone calls. These channels aren't slow. The problem is that they're invisible when you need them most: a deposit dispute, an insurance claim, a court hearing or an HMRC enquiry.
A maintenance log converts scattered messages into a structured record with:
- Job category (plumbing, electrical, heating, structural, general)
- Contractor name and contact details
- Date reported, date completed
- Cost (invoice amount, not estimate)
- Warranty expiry (if applicable)
- Status (Reported → In Progress → Completed)
Maintenance records and Section 8 possession
Ground 13 of Schedule 2 to the Housing Act 1988 covers deterioration of the property or its contents. If you need to claim possession on this ground, a maintenance log showing that you reported and fixed issues promptly, and that the tenant caused damage beyond fair wear and tear, is material evidence.
Ground 14 (nuisance or annoyance) can also benefit from a documented record of complaints and responses.
Warranty tracking
Boiler replacements, new appliances and roofing work often come with warranties of 1–10 years. Log the warranty expiry date and you can claim under the warranty rather than paying again. It's an easy saving to miss when the invoice is buried in an old email.
Contractor directory
Keep a list of the contractors you trust: Gas Safe engineers, electricians, plumbers, builders. Then you (and any staff or agents) can book one straight away, rather than searching Google at 11pm when a boiler fails.
Part 3: Allowable expenses and tax deductions for landlords
The core principle: revenue vs capital
HMRC distinguishes two types of expenditure:
Revenue expenditure (generally allowable against rental income):
- Repairs that restore the property to its original condition
- Maintenance costs (cleaning, gardening, pest control)
- Letting agent fees and management fees
- Buildings and contents insurance premiums
- Ground rent and service charges
- Utility bills and council tax you pay (not the tenant)
- Accountancy and legal fees for the letting
- Finance costs (subject to the mortgage interest restriction, see below)
Capital expenditure (not allowable as a revenue expense):
- Improvements that enhance the property beyond its original state
- Extensions, conversions, new kitchens that significantly upgrade the standard
- Structural alterations
The line between repair and improvement is not always clear. HMRC treats replacing single-glazed windows with double glazing as a repair, because double glazing is now the modern equivalent; replacing like-for-like is a repair too. Always take accountant advice before claiming anything you are unsure about.
Mortgage interest restriction
Since April 2020, individual landlords (not companies) can no longer deduct mortgage interest directly from rental income. Instead, you receive a 20% tax credit on finance costs (22% from 2027-28, and limited to the lowest of your finance costs, property profits and adjusted total income). This means higher-rate taxpayers pay more tax on rental income than they did before the restriction. Limited companies aren't subject to this restriction, which is a key reason some landlords incorporate.
What records HMRC expects
HMRC can normally look back 4 years, 6 years if you were careless and 20 years if it was deliberate. You should keep:
- Invoices and receipts for every expense claimed
- Bank statements showing payment
- Contractor details (name, address, VAT number if applicable)
- Dates of work carried out
- Property the expense relates to
A digital log with dates, amounts, categories and descriptions is far more defensible than a folder of paper receipts, and takes seconds to export as a CSV for your accountant.
The Finance page in LetCompliance
In LetCompliance you log income and expenses against each property as the year goes, in categories that follow the list above: rent received, mortgage, insurance, maintenance, letting agent fee, council tax, utilities, ground rent, service charge, legal/professional and other. The profit and loss for each property builds as you go, next to the tenancy and the rent ledger.
At year-end, export a dated CSV your accountant can use for your Self Assessment, or use the SA105 tax pack. It isn't full accounting software and doesn't connect to live bank feeds, though you can import a bank statement CSV. If you're in Making Tax Digital, the same records become your quarterly updates, sent to HMRC from the MTD page on every paid plan.
Part 4: The tenant portal (one link, full audit trail)
What a tenant portal does
A tenant portal is a secure, dedicated channel between landlord and tenant for the property-specific communications that matter most:
- Compliance documents: Gas Safety certificate, EICR, EPC with valid/expiring/expired badges
- Maintenance reports: tenant submits an issue with photos; landlord sees it on the dashboard and gets an email
- Pet requests: logged under the Renters' Rights Act framework with a response timeline
- Meter readings: gas, electricity, water, heat; landlord sees a full history
- Notice to quit: tenant submits intended vacate date; landlord acknowledges; both parties get email confirmation
- Direct messages: free-form queries from tenant to landlord
Why this matters for compliance and disputes
Every action in the portal is timestamped. When a deposit dispute reaches an adjudicator, or a possession claim goes to court, you have a single, structured record of:
- Every document you served and when
- Every maintenance issue reported and how quickly you responded
- Every pet request and your written decision
- Every notice exchanged
This is the kind of evidence that used to mean hours of searching through email threads and WhatsApp chats. With a portal, it's all in one place, in date order.
Passwordless access
LetCompliance gives each tenant their own private link to the portal for that property. No account, no password. You create the link from the property page and send it once, and the tenant sees everything about their tenancy. When the tenancy ends, you switch the link off.
Bringing it together: a practical workflow
Here is how these four areas connect in practice:
- 1Move-in day: Run a move-in inspection (photos, condition ratings, meter readings). Generate a tenant portal link and share it. Upload the Gas Safety cert, EICR and EPC to the portal, and the tenant sees them straight away with expiry badges.
- 2During the tenancy: Log routine inspections every 3–6 months. When the tenant reports a maintenance issue through the portal, log it, book the contractor and update the status. The tenant gets an email at each stage. Log every invoice in the Finance page as you pay it.
- 3Approaching renewal or end of tenancy: The dashboard shows upcoming certificate renewals. The Finance page shows year-to-date income and costs per property. Export the CSV for your accountant.
- 4End of tenancy: Run a move-out inspection, compare against move-in. The portal's maintenance history and document record support any deposit deduction you need to make.
- 5Year-end: Export the Finance CSV. Your accountant has categorised income and expenses per property, with dates and descriptions, ready for Self Assessment.
Key GOV.UK links
- Renting out a property: landlord obligations overview
- Tax when you rent out a property: allowable expenses
- HMRC Property Income Manual PIM2030: repairs vs improvements
- Landlord and Tenant Act 1985 s.11: landlord repair obligations
- Renters' Rights Act Information Sheet 2026: had to be given to existing tenants by 31 May 2026
Check these pages are current before you act, because GOV.UK guidance is updated without notice.
Sources and scope
- GOV.UK: Tax when you rent out a property
- GOV.UK: Tax when you sell a UK property
- GOV.UK: Stamp Duty Land Tax (buying property)
- GOV.UK / HMRC: Allowable expenses for landlords
- GOV.UK: Repairs, maintenance and renewals (HMRC guidance)
- GOV.UK: Capital expenditure vs revenue expenditure (HMRC)
Every figure on this page is cited to GOV.UK, legislation.gov.uk or HSE and reviewed against the live source every quarter. This is guidance, not individual legal advice.
Allowable vs Capital Repair Decision Tree
The single line HMRC actually draws between an allowable repair and a capital improvement, with 24 worked examples for UK landlords.
- 24 real repair scenarios classified
- Repair-vs-capital decision tree (1-page A4)
- Replacement-of-domestic-items relief explained
- Self Assessment line mapping for SA105
Frequently asked questions
Can landlords deduct maintenance and repair costs from rental income for tax?
Yes. Revenue expenditure on repairs and maintenance (fixing a broken boiler, repairing a roof, redecorating between tenancies) is generally deductible against rental income for Income Tax purposes. Capital expenditure (improvements that add value, such as a new extension) is not deductible as a revenue expense but may qualify for Capital Gains Tax relief on disposal. Always confirm with a qualified accountant and check the latest HMRC Property Income Manual on GOV.UK.
What is the difference between a repair and an improvement for tax purposes?
HMRC separates repairs, which restore an asset to its original condition and are allowable, from improvements, which go beyond the original and are capital, not allowable as a revenue expense. HMRC treats replacing a single-glazed window with double glazing as a repair, because it is now the modern equivalent, and replacing like-for-like is a repair too. The line is not always clear, so take advice from your accountant.
Do I need receipts for every maintenance expense?
Yes. HMRC can normally look back 4 years, 6 years if you were careless and 20 years if it was deliberate. You should keep invoices, receipts, bank statements and contractor details for every expense you claim. A digital log with dates, amounts and descriptions significantly reduces your risk in an enquiry.
Can I claim the cost of a new boiler as a tax deduction?
A like-for-like replacement of a boiler (same type, same capacity) is generally treated as a repair and is deductible. Upgrading to a significantly more efficient or larger system may be treated as a capital improvement. HMRC guidance is in the Property Income Manual at PIM2030. Confirm with your accountant before claiming.
What landlord expenses are allowable against rental income?
HMRC allows deductions for: letting agent fees, legal fees for tenancy agreements, accountancy fees, buildings and contents insurance, ground rent and service charges, repairs and maintenance (revenue, not capital), utility bills you pay, council tax you pay, and finance costs (subject to the mortgage interest restriction rules for individuals). See GOV.UK: Tax when you rent out a property for the current list.
How does the Finance page in LetCompliance help with tax?
In LetCompliance you log income and expenses against each property through the year: mortgage payments, insurance, maintenance, letting agent fees, council tax and more, with a profit and loss for each property as you go. At year-end you can export a dated CSV your accountant can use for your Self Assessment, and if you are in Making Tax Digital the same records become your quarterly updates, sent to HMRC. It is not full accounting software, but the money side of the let sits in the same place as the tenancy and the certificates.
