Allowable expenses

I have just watched the webinar and I didn't see anything about whether estate agent fees, and costs for setting up a tenancy (e.g. gas safety checks, electrical checks, inventories, letting fees) are included in allowable expenses. Separately, we had to replace a boiler. We did replace it with a newer model but it does the same job as the old boiler. Can this be included?

Hi ,
 

The general principle is expenses incurred wholly and exclusively for the property rental business are allowable even if they are more modern upgrades.  The guidance is here: Work out your rental income when you let property    . With regard to the boiler it would be allowable as an expense not a capital improvement.  The guidance is here: Examples of how to work out Income Tax when you rent out a property    . Thank you .