Claim Year

I have a quotation for new decking on a balcony dated within tax year 2021-2022 The work was carried out within tax year 2022-2023 Can I still claim in the year of the quotation?

Hi

Thank you for your question.  
I refer you to our property manual
PIM1101 - Use of trading income rules: splitting receipts and expenses between years and
PIM1102 - Use of trading income rules: splitting receipts and expenses between years: examples
which explain that the deduction from profits must be made in the year that the work was carried out i.e in 2022-23 and not when the quote was made. 

Thank you