Paying Parent to maintain garden on rental property.

Hi There, Please could anyone help, I am renting out my house, I have a tenant in and paying rent, everything is good. I have promised to maintain the garden because it can get out of hand quickly, I want to pay my mum who used to be gardener £100 every 3 months to go and maintain this. My issue is, how can I put that through as an expense correctly? She isnt a business and is just doing it for pocket money, I will be paying her but there will be no receipt as such. She doesnt work and is retired so she wont need to declare £400 over the year as that is all she is earning so is under the £1000 she can earn. Is this acceptable and how can I prove I've paid her so I can put it down as an expense correctly? Thank you

Hi,

Costs of services such as gardeners are allowable prperty expenses so as long as a record of payment is kept such as a bank transfer receipt then this is acceptable. As you rightly state, your

mum doesn't need to do anything if the amount remains under £1000. 

Thank you.