Expenses Accountant Fees / Use of Main Residence

Can full or partial accountant fee be claimed as an expense on a residential letting if the accountant fee includes preparing a tax return not just for UK property section but also other sections like for example Employment? This assuming UK Property section happens to be the most time consuming part of the tax return. Would Simplified expenses for Self-Employed also apply to residential letting, like preparing tax return from home? Would it apply if there are only some months where worked hours are over 25? For example, if worked between 25 and 50 hours from home in support of residential letting two calendar months during financial year. £10 x 2 = £20 flat rate expense claim?

Hi,
You would not be able to claim any expenses in respect of the accountancy fees incurred in the preparation/ completion of your tax return in respect of your rental income as this expense would not be deemed as being wholly and exclusively in respect of the rental property.
The tax return will be completed to reflect the overall amount of your income from all sources.
Please refer to the following guidance:
PIM2010
In respect the use of Simplified expenses we would advise you that this type of expenses are a way of calculating business expenses using flat rates instead of working out the actual business costs incurred.
This would usual apply to Self Employment income.
In respect of  proprerty rental income then you would calculate your allowable expenses using the figure of actual expenses incurred.  
Thankyou