What documents do I need for a UK tax return?
A practical record checklist for UK Self Assessment, including extra evidence for people living abroad.
Short answer: Gather records for every income source, deduction, asset disposal and tax payment in the tax year. For an expat or non-resident return, also keep a travel calendar, workday evidence, accommodation details, property statements and documents supporting any treaty or split-year claim.
Key points
- Income records should cover the whole tax year.
- Keep property income, costs and tax deducted separately.
- Record UK days, workdays and accommodation when residence matters.
- Retain sale, purchase and improvement documents for property or investments.
Income and tax already paid
Typical records include P60s, P45s, payslips, pension statements, dividend vouchers, bank interest, overseas income schedules and HMRC payment or deduction statements.
Property and investments
Keep rental statements, agent fees, repairs, finance information, purchase and sale documents, valuations, dealing statements and evidence of ownership shares. Separate capital improvements from ordinary repairs.
Residence evidence
A day-by-day travel record, work calendar, home and accommodation evidence and family-tie information can support the SA109 conclusion. Keep the source documents even when the return only asks for a summary.
Written and reviewed by Matthew S Manderson CTA ATT AMIT
Reviewed 3 September 2026. General guidance only; tax treatment depends on individual facts.