Mortgage Product Fee

Should mortgage product fees which are charged for a new mortgage or a product renewal be deducted as financing cost in that year, even if the product fee is added to the loan and the fee is not paid in cash?

Hi Shuichi,
Please see following guidance:
Tax relief for residential landlords: how it's worked out
Also:
PIM2105 - Deductions: main types of expense: fees for loan finance and similar items
Thank you.