# Tenant rent statement

Reconcile established charges against payments received. Preserve credits and exclude unagreed penalties. For use in England, Wales, Scotland and Northern Ireland.

## Worked example

£800 rent less £600 received leaves £200 outstanding. An overpayment appears as a credit.

Start with a reconciled opening credit or arrears figure. Total the charges and receipts for the same period and retain the dated ledger and bank evidence. [HMRC rental income records](https://www.gov.uk/keeping-your-pay-tax-records/rental-income)

Choose individual items to enter dated charges and payments. The statement shows each entry with its description and carries forward the opening credit or arrears. Use the same period for the opening balance and the transactions.

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https://www.rentila.co.uk/tools/rent-arrears