Rental tax retrub on unfurnished property

Dear HMRC Officer, I was approved NRL and no tax 2021-22 for my unfurnished property as my property was successful rented out on May 2022 since full managed by letting agent on February 2022. There were made almost three months seeking tenant on the market and in the same time set up electrical maintenace issue handling was also by letting agent. There are these boxes as shown as SA105 note that: Box 21: tax takenboff any income in box 20 Box 24: rent,rates,insurance and ground rent; Box 25: Property repairs and maintenance; Box 27: legal, management and other professional fees Box 28: costs of services provided Box 29: other allowable expenses Box 36: Cost of replacing domestic items-for residential lettings only Am I correct that:- Q1. This year I have problem to register the self assessment using by Gateway online. Can send the SA1 paper form with SA100,SA105 AND SA109 to file this year tax return? Q2. (Box 21) fill zero in this box becuase no personal allowance? Q3. (Box 27) for factor fee in which is consisted of gardening, stair cleaning, communal electricity,emergency lighting, management fee and insurance for whole building by factor company? Q4. Can it be allowance expenses of 1.( box 24) for Council tax, 2.(box 29) for electricity and gas usage, 3. (box 25) for set up fee as maintenace like fire alarms,essential certificates EICR and LRA etc..conducted by one electrician from the date by managed by letting agent? Q5. (Box 36) for a new set in same model electrical shower unit are replaced the fault one between the two tenancies? Q6. (Box 25) for vacuum cleaner used to clean the property between two tenancies? If not, which box should each of these they go under? Thank you for your patience of solving my confusion. Thank you.

Hi

Thank you for your question.
I would advise you that you will still be required to register for Self assessment as well as submitting your completed self assessment tax return.
Please refer to the following link which includes guidance regarding the paper SA1 form if required:
Register for Self Assessment if you are not self-employed
Please note that if you intend to complete a paper tax return for the tax year ending 5 April 23 (2023 return) then the deadline for submission will be 31 October 2023.
This is due to the fact that you will be required to complete an SA109 as a non resident landlord.
If you intend to complete an online tax return you will need to purchase 3rd party software to complete the SA109 as the HMRC software does not include the SA109.
Please note that If you have elected to receive your rental income gross (without deduction of tax) then you would not complete Box 21.
Please also refer to the following link regarding the completion of the SA105 in respect of allowable expenses:
UK property notes
If you cannot find a relevant Box on the tax return for any of your expenses then you can include the expense in Box 29 as long as you retain evidence of the expense incurred and have checked that it is also allowable as revenue expenditure. 

Thank you