CalmHost Insights
How to prepare a short-term rental booking ledger for your accountant
A ledger is the bridge between bookings and the year-end report
Your accountant usually needs a record that can be checked back to bookings, payouts and bank activity. A booking ledger is not complicated: it is a consistent list of what was booked, what was charged, what was withheld and what reached you.
The fields worth keeping
For each booking, keep: booking source; confirmation reference; check-in and check-out dates; guest or booking reference where appropriate; gross amount; platform or channel fee; cleaning or other separately identified charge; refund or adjustment; and net payout. Keep cancellation records rather than silently deleting them.
Reconcile the ledger to reality
A ledger is strongest when each total can be traced to the relevant platform statement and bank payment. Check the selected period before exporting it. A payment can arrive after a stay ends, so note whether you are reviewing stay dates, booking dates or payout dates.
Give context, not just numbers
Add notes for unusually large refunds, owner use, repairs, channel changes or manual adjustments. It saves time when someone else reviews the data later.
Use the UK reporting period deliberately
For personal tax planning, the UK tax year runs from 6 April to 5 April. CalmHost lets you select a reporting period, filter a booking source and download a Booking Ledger CSV alongside the Accountant Report.
Before you send anything
Check that the data is complete, that imported sources are not double-counted, and that you understand the labels. A ledger is an operational record, not a tax computation.
*General information only. Your accountant can advise on the records and tax treatment needed for your situation.*