Capital or revenue expenditure

Hello, I began letting my flat (that I had previously lived in) in March this year. While arranging the let (in late January), but prior to the let commencing, I replaced two carpets which were in poor condition; one with laminate flooring, and one with a new carpet. I've consulted the HMRC property income manual (https://www.gov.uk/hmrc-internal-manuals/property-income-manual) but am still not certain whether this would qualify as capital or revenue expenditure. Please can you confirm which it is? Many thanks.

Hi,
In general terms, a rental business usually commences once the property is first let out.
In this case, as you replaced the carpets in order to rent out the property as a like for like change and as long as they were wholly and exclusively for the rental business, then these may be deemed as allowable expenses.
Guidance has been attached regarding repairs and renewals which may be off help:
BIM46901 - Specific deductions: repairs and renewals: overview
BIM37007 - Wholly and exclusively: overview
Thank you.