Repair Costs Against Rental Income

Can I offset roof repair to rental property costs against rental income? Using the following example with easy numbers and all things being equal such as Personal Allowance and basic rate tax payer: Annual Rental Income = £10,000 Roof Repairs = £4,000 Net Rental Income = £6,000 Self Assessment Income Tax = £6,000 * 20% = £1,200 Is this correct? Thanks in advance

Hi ,
 

Thank you for your question. Roof repairs to a rental property can be offset against the rental income received as you have described. More information on this can be found at : PIM2020 - Deductions: repairs: contents  . Thank you .