2 year lease for 1sr letting expenses

My partner has rented out a residential property for the first time under a 2 year lease. I understand the fees of the lease cannot be deducted as the lease is greater than a year. Can the following be deducted - property agent management fees, EPC, new carpets? the below statement in PIM2120 makes it seem like nothing can be deducted. Even though the expenses are not capital expenses are you deeming them to be as lease lease is longer than a year?. ‘ The expenses incurred in connection with the first letting or subletting of a property for more than one year are capital expenditure and therefore not allowable. The expenses include, for example, legal expenses (such as the cost of drawing up the lease), agent’s and surveyor’s fees and commission.’

Hi,
Legal and professional costs incurred on the 'renewal' of a lease if it is less than 50 year are allowable.
If the subletting is over one year then cost of paying a 'premium' against the renewal of a lease.is not allowable. This also applies to a different tenant.This would include the cost of drawing up a lease with associated agents fees and commission,as this is capital expenditure.
There is however information in BIM46420 which states the costs may be allowable depending on the amounts.
In this instance this can become complex.
We would suggest writing to HMRC outlining your case. PAYE & Self Assessment HMRC BX9 1AS and a technical inpector may help.
Property management agent fees not related to the lease,The Electrical safety certificate and new carpets are all revenue expenses and allowable against rental income if used 'wholly and exclusively in the rental business.
Thankyou.