Landlord mortgage arrangement fees

Due to poor accountant advice since 2015/6 I have not included any of my mortgage arrangement fees on my SA returns. I always add these to the mortgage and it's my recent understanding that these can put down on the SA return when the mortgage is taken out. Is this correct? If so, can I confirm this is added to section 44 Residential property finance costs? Just so I know for the future. I was initially told this was dealt with in capital gains. As the arrangement fee will be paid off at the end of the mortgage can you put it down as an expense when the mortgage is paid off if it hasn't been accounted for in the SA when the mortgage was taken out? Thanks, 

Name removed admin .

Hi JK_Landlord Kennedy,
An early redemption Fee is not an allowable expenses for either Capital Gains or Rental Income.
Guidance is shown at
BIM45820 - Specific deductions - incidental costs of loan finance: exclusions from relief
and
CG15250 - Expenditure: incidental costs of acquisition and disposal
Thank you.

Hi. This question is about mortgage arrangement fees not early repayment charges?

Hi,

You can find guidance here:

Tax relief for residential landlords: how it's worked out
PIM2105 - Deductions: main types of expense: fees for loan finance and similar items

Thank you.

Hi, I have a similar question as JK_Landlord Kennedy and the replies from admin unfortunately don’t answer my question. Last year I took out a mortgage and the product fee was £995, however the £995 was added to the loan rather than me paying it at the time I took out the mortgage. Do I add this cost as an expense to my 23-24 self assessment? Thank you

Hi Ellie,
Thank you for your question and patience waiting for our response.
It is allowable under residential financial costs.
Changes to tax relief for residential property.
Thank you.