Expenses whilst preparing property for rental

In May 2022, I decided that I would like to rent out the flat that I owned for the first time. Hence I started preparing it for rental. Rental started in August 2022. Can I claim for the following: • mileage allowances for journeys from home to the flat solely for preparation of the flat for renting • redecoration of the flat in preparation for renting • replacing dish washer, fridge freezer and bedroom carpet in preparation for renting • parts to repair oven extractor, window handles • replacement bathroom mirror and shelves that were cracked. • electric, council tax and water bills in the period whilst I was preparing flat for rental. • cost of replacing electric lights as some were broken and others needed to comply with H&S. Functionality identical. • property management service fees - in period of preparation for rental

Hi Elizabeth Lindsay,
Thank you for your questions.
Information on pre letting expenditure can be found at:
PIM2500 - Beginning and end of a rental business: contents
And information on the type of expense you can claim is covered at:
PIM1900 - Deductions: Contents
Thank you. 

Hi, thank you for your response. I have checked the links that you provided but I am unclear re bills incurred during the 3 months whilst I was preparing the property for rental. The property was not occupied at the time and had not been used for rental before. The bills were the fixed council tax and property management service fees and standing charges re water, electric I would be grateful if you can clarify whether these are acceptable expenses

Hi Elizabeth Lindsay,
Thank you for your question.
The guidance provided at:
PIM2505 - Beginning and end of a rental business: commencement
Should be followed and you must make your claim, or not, after reviewing this guidance.
We do not give specific guidance on the forum of what can and cannot be claimed.
Thank you, 

 

The guidance provided at: PIM2505 - Beginning and end of a rental business: commencement, does not answer my questions. Is there a way of contacting someone to answer my questions. Thank you

Hi Elizabeth Lindsay,
Please contact HMRC on 0300 200 3310 and ask to speak to a Taxes Technician.
Thank you.