Ceasing being an accidental landlord, trailing costs before sale.

I am an accidental landlord who has had just one property. I once lived in this property until I rented it out. I have had a number of tenants. When the last tenant gave notice I put the property up for sale straightaway whilst her lease was still running. It sold 4 months after the tenant's lease ceased and I last received rent. In the months between when the tenancy ended and I sold the property, I incurred normally allowable property expenses of council tax, utilities, insurance, ground rent and service charge. These 4 months were 3 before the 5 April 2024 and one after. Are these final 4 months of incurred expenses allowable anywhere. I have had an opinion that the rental of the property stopped when the tenant left. And so any expenses incurred after that date are irrelevant to my tax calculation. I have also read, but this may only apply to property businesses, that the cost are allowable up until when the property is sold. Can this expenditure be included, so that there is a loss in the month of April, and set against my personal tax liability ?

Based on HMRC rules, the expenses you incurred after your tenant left are generally not deductible. Since the property was not available for rent during this time, these expenses cannot be used to reduce your rental income or personal tax liability.

Hi Bazbaz,
As per PIM2510 found here:
PIM2510 - Beginning and end of a rental business: cessation
Whether a rental business has ceased for tax purposes is a question of fact.
Under normal circumstances, cessation of a rental business would occur when the last property is disposed of, as your rental business consisted of one property, it would be upon sale of this lone property.
In terms of allowable expenses, as you have stated the intention was to sell the property instead of re-letting, these costs would not be deductible. Further guidance can be found within:
BIM90115 - Post-cessation receipts and expenses: post-cessation trade relief: meaning of qualifying event
Thank you.