Rent payment receipt
Written receipt for one rent payment against the specified rental period. A partial receipt records only the amount actually received. For a combined payment covering several liabilities, itemise each allocation and remaining balance separately before issuing a receipt.
Worked example
£800 rent less £600 received leaves £200 outstanding. An overpayment appears as a credit.
Since 1 April 2023 Northern Irish private landlords must give a written receipt for a cash tenancy payment. Enter the date, amount, purpose and outstanding amount. The single-rent form is for one liability. A combined cash payment requires a separate breakdown for each liability. Northern Ireland cash receipt guidance · HMRC rental income records
