Can I deduct building depreciation expense from rental income in Japan

Hi HMRC, I am UK resident and have foreign property (apartment) rental income from Japan. The tax accountant of Japan has calculated the tax return to Japan tax authority according to Japan tax law. The tax accountant has calculated and included "property (apartment) depreciation" as allowance expense and deducted the amount from the taxable income. Can this depreciation expense be "allowable expense" when I report the foreign income and allowable expense in the UK self assessment tax return? Thank you!

Hi,
Property Income Manual PIM4702  which advises the profits or losses for an overseas property are computed in the same way as a UK rental business.
You can deduct expenses from your rental property as long as they are wholly and exclusively for the purposes of renting out the property:
Work out your rental income when you let property and PIM1900 this doesn’t include the depreciation of the actual property.  
Repairs or improvements to it may be depending on the nature of these:
PIM2030 refers.
Thankyou.