Mortgage interests of a non-residential property

Hello, I did not claim the mortgage interests as expense of a non-residential property last tax year. Can these mortgage interests be carried forward to this year as an property expense? Thanks.

Hi,
You can no longer set off mortgage interest payments as as expenses against rental income.
This ended in 2019/2020. Please see guidance below:
Tax relief for residential landlords: how it's worked out
Declare beneficial interests in joint property and income
TSEM9852
Thankyou.

Dear HMRC Admin, Thanks for your reply. I refer to "non-residential property" in my case. As far as I know, mortgage interest can be claimed as an expense against non-residential rental income. My question is if previous year mortgage interest can be claimed as an expense in current tax year. Pls comment. Thanks.

Hi,
Mortgage interest is an allowable expense against non-residential rental income as it is with a UK rental business.
However, this should be set against any rental profits in the year those profits arose.
Further information is available at:
PIM2052
Thankyou.