Hi L,
To claim capital allowances to offset any capital gain, requires evidence in the form or receipts, as they quantify the costs of the enhancement.
Photographic evidence will show that improvements were made, but do not prove the financial cost of the improvement or whether they are qualifying or not.
An individual owner’s own labour on alterations and improvements to an asset do not qualify for relief.
CG15180 - Expenditure: enhancement expenditure advises what qualies as enhancement expenditure and what the expenditure that can be allowed is restricted to.
CG15160 - Expenditure: categories of allowable expenditure).
Please also have a look at PIM2023, for guidance on what capital expenses are.
PIM2030 - Deductions: repairs: is it capital?.
Thank you.