Expenses during limited rental period in the year

We will only be renting out a property for 6 weeks in the year and using it from time to time ourselves as an holiday flat ourselves in the rest of the year. I think I understand the pro rating rule about ‘own use’ as it applies to ongoing expenses to be claimed against income, eg heating, but what about expenses that are purely connected with the rental period eg membership of trade association fees, supply of welcome packs, cleaning costs etc just in the 6 weeks? Can they be claimed as expenses in full or ‘pro rated’ 6/52?

Hi,

PIM2010 states that where a definite part or proportion of an expense is wholly and exclusively incurred for the purposes of the business that part or proportion can be deducted.

PIM2010 - Deductions: general rules: applying the wholly & exclusively rule

Assuming that the expenses referred to would only be for that definite six week period, then the full cost can be claimed as these would not  otherwise be required outside that period. 

Thank you.