HM Revenue & Customs

Property expenses (rent, repairs, legal fees, cost of services provided)

Generally, you can claim the running costs of your letting business but you cannot claim, as property expenses, any capital costs such as expenses relating to the purchase or sale of, or improvements, additions and alterations to, land or property or the costs of purchasing machinery, furnishings or furniture. But you may be able to claim capital allowances or a renewals deduction.

Please include all your allowable property expenses. Allowable expenses may include:

You cannot deduct:

For further information, please see:

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