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Posted Tue, 28 Dec 2021 14:42:57 GMT by Graziella Marini
Hi! I had to remove fully the tiling flooring in the kitchen and bathroom and replaced it with vinyl flooring in the flat I am renting out since several tiles were cracked and I could not find any spares to match. Do I need to consider the cost of replacing the flooring as an expense in my 2021-2022 tax return or it is a cost which I need to take into consideration once I sell my flat in the Capital Gains working? Thanks for clarifying it. Regards Grazi
Posted Fri, 31 Dec 2021 13:47:07 GMT by HMRC Admin 10

Thank you for your question .

A repair or replacement using modern materials may give an apparent element of improvement because of the superior quality of the new material.

But the cost normally remains revenue expenditure where any improvement arises only because new materials are used that are broadly equivalent to the old materials.

The replacement of the old tiles with new vinyl flooring will fall under this and can be claimed as an expense on your self assessment.



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