Allowable expenses after tenant leaves sole rental property

The tenants of our sole rental property vacated the property in November 2022. It was our intention to sell the property but this has not proved possible. We are therefore planning to re-let the property in early 2024. Are the costs of property and garden maintenance, utilities and council tax claimable for the period in which the property is vacant please?

Hi,
 

Thank you for your Question. You can deduct from post-cessation receipts expenses that would have been allowable had the business continued from date the tenant left to the sale date. This would be relevant to maintain the property for a later sale. See:   PIM3000 - Beginning and end of a rental business: post-cessation receipts and expenses  . Thank you  .