Hi,
In terms of making repairs to the property in order to bring it up to the standard of being able to rent out to tenants, expenses incurred such as painting and decorating would be classed as revenue costs.
PIM2025 - Deductions: repairs: overview
If the replacement of the kitchen is on a like for like basis and works the same way as it previously did, then this may also be claimed as an allowable expense.
PIM2030 - Deductions: repairs: is it capital?
As the property is split on a 50/50 basis, although allowable, we would expect that any expenses incurred should be reflected in the same way as rental income has been received, 100% for the duration of time until costs are reimbursed.
Thank you.