Recommended Top-Level Folder Structure

Create these folders at the top level of your cloud storage (Google Drive, Dropbox, OneDrive or similar):

• 01 – Properties — one sub-folder per property (see below)
• 02 – Finance — income records, expense receipts, tax returns
• 03 – Insurance — all current and historical policies
• 04 – Mortgages — statements, mortgage offers, lender correspondence
• 05 – Legal — solicitor correspondence, court documents, lease documents
• 06 – Contractors — invoices, warranties, certificates by trade
• 07 – Templates — blank versions of all your standard documents

Per-Property Sub-Folder Structure

Inside each property folder (e.g. 01 – Properties / 12 Mill Road), create these sub-folders:

• Compliance — Gas Safety Certificate, EICR, EPC, fire safety, legionella assessment, HMO licence
• Tenancy — tenancy agreement, inventory, deposit certificate, prescribed information, right to rent checks
• Correspondence — all letters, emails and notices (incoming and outgoing)
• Inspections — inspection reports with photographs, dated
• Maintenance — repair requests, contractor invoices, completion records
• Finance — rent statements, expense receipts for this property
• Photos — move-in photos, inspection photos, marketing photos

File Naming Conventions

Consistent naming makes files easy to find and sort. Use this format:

YYYY-MM-DD_PropertyRef_DocumentType.pdf

Examples:

• 2026-03-15_12MR_GSC_Annual.pdf — Gas Safety Certificate for 12 Mill Road
• 2026-01-10_12MR_EICR_5Year.pdf — EICR for 12 Mill Road
• 2026-04-01_12MR_TenancyAgreement_SmithJ.pdf — Tenancy agreement for tenant J Smith
• 2026-04-01_12MR_Inventory_SignedMoveIn.pdf — Signed move-in inventory
• 2026-06-15_12MR_InspectionReport.pdf — Mid-tenancy inspection report
• 2026-05-20_12MR_Maintenance_BoilerRepair_Invoice.pdf — Boiler repair invoice

Property Reference Abbreviations

Create a short reference for each property and use it consistently:

• 12 Mill Road → 12MR
• Flat 3, 45 High Street → F3-45HS
• 22 Oak Avenue → 22OA

Making Tax Digital (MTD) Compliance

MTD for Income Tax Self-Assessment requires digital record-keeping. Here is how to stay compliant:

• Use accounting software that links to your bank account (QuickBooks, Xero, FreeAgent, Hammock)
• Photograph receipts immediately using your phone and attach to the relevant expense record
• Reconcile income and expenses monthly — do not leave it until year end
• Keep digital copies of all invoices and receipts — paper alone is not sufficient for MTD
• Back up to cloud storage automatically — do not rely on a single device

How Long to Keep Records

• Financial records: 5 years after the 31 January submission deadline
• Compliance certificates: duration of tenancy plus at least 2 years
• Tenancy documents: at least 6 years after tenancy ends (limitation period for contract claims)
• Right to rent checks: duration of tenancy plus 2 years
• Deposit records: until deposit is returned and any dispute resolved

Related Resources

• Landlord Document Checklist — audit every record you hold
• Compliance Tracker — track certificate renewal dates
• Making Tax Digital Guide — full MTD requirements for landlords
• Annual Landlord Planner — schedule all recurring tasks