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Posted Wed, 17 Jan 2024 07:29:27 GMT by
Hi HMRC, Having rented out my property for many years I didn't rent out my property in 21/22 tax year and began renting it again in Oct22. During this time I was undertaking maintenance and repair to enable the property to be re-let. I was doing much of the work myself hence the time period. Can i claim the expenses for this work in this (22/23) tax year? They included replacing the guttering as it was leaking, repairing the window frames where they were rotten and fixing two broken panes, repairing and replacing kitchen doors where water damage had occurred all of which would not have been possible with sitting tenants. I noticed in your guidance that you can claim for expenses incurred in preparing a property for rental and between tenants which this was. I also noticed that you can claim losses after you have stopped renting and re-rent again within 3yrs. Would the above fall into one or both of these categories? Thank you.
Posted Fri, 19 Jan 2024 11:53:22 GMT by HMRC Admin 21 Response
Hi tablesandchairs,
Thank you for your question. We can approve the expenses incurred in pre-letting your property under the HMRC guidance PiM2505 but please check that you meet the considered criteria to do so. 
Thank you.

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