Taxation of fire doors and alarms

Can you clarify the position with regard to the treatment of fire doors and alarms as required by the local authority/Fire door regs in HMO properties? It had always been my understanding that these could not be claimed as expenditure in rooms but could be claimed in the common areas of HMOs as capital. However, I heard there was a new decision that since these are deductable when subject to enforcement under Fire Precautions Act 1971, it was inequitous not to allow the same deduction for those who seek to legally comply without enforcement and so there was a new 'note' to that effect. They would seem to fit as 'wholly and exclusively' for the use of the business and add no value so please could you clarify exactly what heading this expenditure should be recorded as? Thank you.

Hi Mauree n Treadwell,
Thank you for your question.
I am unaware of any change in our view in respect of fire doors.
Simply because an expense is a legal requirement does not necessarily make it an allowable income tax expense.
Fire doors are usually significant improvements on original standard doors and, as such, will be capital expenditure and not allowable against your rental income.
Capital expenses aren’t allowable and can’t be claimed against your rental income, but you should keep records of them as you might be able to set them against Capital Gains Tax if you sell the property in the future.
For further guidance:
Please see:
PIM2030 - Deductions: repairs: is it capital?
Thank you. 
 

Thanks so much.