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Posted Tue, 06 Sep 2022 03:30:43 GMT by Amanda Vivienne
If a landlord is responsible from advertising the property to dealing with all issues of the tenancy agreement, would the cost of below qualification courses be allowable because the principal purpose of taking these training courses is to maintain the property income and enhance the letting and managing of the property? Qualification course for Managing Property and Residential Lettings Qualification course for Domestic energy assessor Qualification course for Energy Performance Certificate
Posted Tue, 06 Sep 2022 11:12:27 GMT by HMRC Admin 17

Hi,
 
Thank you for your question.

The cost incurred for training is not an allowable expense.

Usually for a training expense to be allowable, the training expense must be incurred by each and every holder of the same position.

So each and every landlord would have to incur the expense.

Also, there is no requirement for landlords to undertake training.

Even if the training expenses incurred were allowable, they would not be consider to be wholly and exclusively for the
rental business because they have only put you in a position to be a landlord.

Thank you.
Posted Tue, 06 Sep 2022 15:02:54 GMT by Amanda Vivienne
Hi HMRC Admin 17 The landlord is also a House in Multiple Occupation (HMO) licence holder and according his property licence it states: “The Licence Holder and/or their manager must undertake Authority-approved training (e.g.UKLAP/LLAS/NLA property management training) where required to do so by the Authority.” Since the landlord is also a HMO licence holder, he is responsible from advertising the property to dealing with all issues of the tenancy agreement. And based this, wouldn’t the costs of these qualification courses be allowable because the principal purpose of taking these training courses are to maintain the property income and enhance the letting and managing of the property? The courses will also help the HMO licence holder to advertise the property fast and properly to find good and suitable tenants. This will ultimately help the HMO licence holder to be able to manage the property with less trouble and hassle because he could find good tenants who look after the property and the tenants are less likely to cause trouble in terms of not paying the rent or not complying with the terms of the tenancy agreement.
Posted Fri, 09 Sep 2022 11:35:38 GMT by HMRC Admin 19
Hi,

No relief would be available for the cost of this training course as it is not actually incurred as part of the letting business. This expense only puts you in a poition to be able to allow you to apply for a license to carry out the business.

Thank you.

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