What records must be kept for tax purposes?

You must keep full and accurate records of your lettings from the start.

You need to do this whether you send in a simple summary of your profit/loss, prepare the accounts yourself or have an accountant do it for you. All supporting records such as invoices, bank statements, cheque stubs, receipts etc should be retained.

You must keep your records for six years unless your revenue office advises you otherwise.

Source: Revenue