Cost of re-mortgaging BLT property - Are these claimable from SA submission

Hi HMRC Team, Fixed term Buy-To-Let mortgage deal ended during SA period April 22 - April 23. Can the cost to re-mortgage the BTL loan to a new fixed term rate deal be claimed back in the SA submission for April 23. The costs incurred: * Mortgage broker consultancy fees to obtain new loan * Mortgage lender fees for providing the new mortgage product (paid upfront, and not added to the loan amount) 1) Are the above costs 100% claimable, or only a percentage of the cost (if, so what percentage is allowed). 2) Please advise what section/box in the on-line SA form these costs should be captured/claimed against. Thanks

Hi,
 

Thank you for your question. With regards to legal and management fees. The property income manual reference PIM2120 will answer all of your questions. If the costs are allowable they are generally 100% allowable. If they are allowable  the costs should be recorded under legal,Management and professional fees on the online return under income from property. If you are filing by paper you should report these expenses on page SA105  page UKP2 box 27. see : Property Income Manual   . Thank you