Are reimbursements allowable expenses?

Hello, I am a private landlord and have a clause in my AST agreement which allows persons acting on my behalf to enter the property with sufficient notice. When a person acts on my behalf to, say, perform a property inspection or conduct a viewing, I reimburse them for their expenses. If these were allowable expenses, had I incurred them myself (such as vehicle running costs travelling to and from the property), are the reimbursements I pay to those acting on my behalf also allowable? Thanks!

Hi,

Yes, you could include them as miscellaneous costs in box 29 of SA105 'other allowable property expenses'. See the notes for SA105, box 29 here:

UK Property Notes

Thank you.
 

Thank you for the reply and confirmation, HMRC - much appreciated!