Deductible property expenses

Hi, I have rental income from a foreign property. One of my expenses is the bank charge I pay annually for the rental of a safe deposit box where I keep my title deeds of the property that produces my rental income. Is such expense deductible as property expenses? Thanks.

Hi,

Please see:

PIM2005 - Deductions: general rules

As it is your personal choice to rent a safety deposit box to keep the title deeds then this is not regarded as an expense which is wholly and exclusively for business purposes and is therefore not an allowable expense.

Thank you.