Decorating costs if taking a property back in hand.

Hi there I currently live in Tied accommodation and are looking to retire in the near future which will mean that I take the property back in hand that I currently rent out to live in my self. I have always maintained the property and claimed decorating costs in the past if the property needed it between tenants. My question is can I claim expenses on returning the property to its former state at the start of the tenancy if it needs it. Thank you in advance.

Hi,
No unfortunately you cannot.  
The expenses that you can claim have to be incurred wholly and exclusively for business purposes.  
The guidance is here:
PIM2005 - Deductions: general rules: overview - HMRC internal manual - GOV.UK (www.gov.uk).
Thank you.