Tax Deductible Expenses Over Multiple Years

My partner has a rental property which she began renting out at the end of October 2023. By the end of this tax year she will have been paid £6k gross, but after fees, service charges etc, and all the other expenses she had in getting the property fit for rental, like electrical certificates, EPC certificates etc, her tax deductible expenses will far exceed what her tax bill will be in this tax year. Can those tax deductible expenses be carried over to the following year, to be deducted from the tax bill for 2024-25?

Hi Wemthaw,
From my understanding of your question, as per the guidance attached, unused finance costs may be carried forward to the following tax year
if they were unable to be used in the year of incurrence.
Tax relief for residential landlords: how it's worked out Example 4: carrying forward unused finance costs.
Thank you.