What council tax evidence should landlords keep for furnished lets?

Liability can move between periods

Council tax falls on the tenant for most occupied HMO rooms when specified conditions are met, but billing authorities need clear facts.

Keep

Council tax demand notices showing liable party and band.

Exemption or discount decisions for students or care leavers where claimed.

Empty homes correspondence between lets.

HMO licensing letters if they interact with billing.

Maintain a rent ledger alongside so you can explain void periods.

Using Property Passport UK

Start from the address on [Property Search](/search). When you own or manage the home, [claim your Property Passport](/claim/start) and upload Documents with clear dates and sources. Browse more explainers in the [Property Guides library](/guides). This article is general information, not legal, tax, mortgage, or survey advice.