CGT/ Deductible expenses on rental income

The tenancy of the property ceased in Feb when the tenants vacated. Rot works were carried out both during and after the tenancy. We had to pay further costs for rot works after the tenants left, for work identified but not costed out prior to the end of the tenancy . Can these costs be deducted as an expense against the rental income despite them being paid after the cessation of the tenancy? The property has now been sold. Can the cost of the rot works be deducted from the gain when calculating CGT? Can redecoration paid after the end of the tenancy be deducted from rental income or deducted from the gain when calculating CGT?

Hi ,
 

Thank you for your question. One of the key considerations when deciding whether a repair is a deductible expense is whether it is revenue or capital. For information and guidance, please see: https: www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2030 .

Thank you .