Property and acquisition records
Provide completion statements, legal invoices, surveys, stamp-duty information and a clear description of each property and its use.
Funding
Include mortgage statements, loan agreements, interest certificates, arrangement fees and details of shareholder or director funding.
Income and operating costs
Supply letting statements, rent schedules, service charges, repairs, insurance, utilities and management costs with explanations for large or unusual items.
Connected entities
Identify payments involving directors, shareholders, group companies or other SPVs so balances and disclosures can be reconciled across the structure.
This guide is general information, not tax, legal or financial advice for your circumstances. Filing requirements and deadlines should be checked for the relevant person, company and period.