Rental income and Estate management fees

Hi, I have a rental flat, which I have to pay estate management fees on a monthly basis. Such fees is paid by flat owners to cover the expenses for maintaining and managing the buildings/complex (e.g., hiring of porter, cleaning, utilities for public areas, regular maintenance of the lifts, etc). May I ask if such estate management fees is tax deductible against rental income? Thanks in advance for your help! Eric

Hi Eric_2024,
Please refer to Work out your rental income when you let property which covers allowable expenses, this includes management fees.
More information about what can be deducted from rental income can also be found at PIM1900 - Deductions: and onwards.
Thank you.