Rental Income Expenses

I rent out two rooms within the house that I live, following moving into the house I have renovated the bathroom and the toilet, can this be claimed as an expense within my Self Assessment tax return?

Hi,
 

Thank you for your question. You can claim expenses against rental income only if they are firstly incurred wholly and exclusively for the business. Please see PIM2010 : Property Income Manual  . Secondly they must be a repair or maintenance such as like for like or a modern equivalent. The expenses which are considered an improvement on the previous feature are not allowable. Please see attached for examples. See : Capital v Revenue Expenditure Toolkit . Thank you