Expense for property renting

Hi, I have a property rented out in 2022/23 financial year. I would like to ask how I should fill the below expense in self assessment tax return? 1. Gas safety check - should I put this expense under “Property repairs and maintenance” or “Costs of services provided, including wages”? 2. Installation of a replacement gas hob, oven, washing maching - should I put this expense under “Property repairs and maintenance” or “Costs of services provided, including wages”? 3. Recycling of old washing machine and oven - I bought new washing machine and oven as the old one not longer working. I need to ask the company to move out the old washing machine and oven. Should I put this recycling expense under “Property repairs and maintenance” or “Costs of services provided, including wages” or “Costs of replacing domestic items”? 4. Management service charge - the apartment is managed by a property management company and I need to pay management service charge. Should I put this expense in “Rent, rates, insurance, ground rents etc:” or “Legal, management and other professional fees” ? 5. Electricity and gas fee - Should I put this expense in “Rent, rates, insurance, ground rents etc:”, similar to water rate? 6. Tenant finder service - I have use the service of property agent company for finding the tenant. Should I put this expense in “Rent, rates, insurance, ground rents etc:” or “Legal, management and other professional fees” ?

Hi samuelkfp2000,
Thank you for your question.  For further information about expenses and where to include them on your return, please refer to the UK property notes help sheet, which can be found on our website at Self Assessment: UK property (SA105)
Thank you.

In the document of UK property notes Tax year 6 April 2022 to 5 April 2023 (2022–23), page 8, paragraph 2, “If your total property income before expenses (including income from furnished holiday lettings) is below £85,000, you can just add up your expenses excluding any residential property finance costs and put the total (minus any FHL expenses) in box 29. “ Box 29 is Other allowable property expenses. My annual total property income is 12,000 pounds. Is it mean I can added up all the management service charge, insurance, painting, and Costs of replacing domestic items, etc (excluding any residential property finance costs) and put into Box 29?

Hi samuelkfp2000,
Yes, hough it may be useful to breakdown your expenditure should we need to review it and show it in the appropriate boxes.
Thank you. 

 

I just came across this and it seems useful to know! In my self-assessment return for 2023/4, "Other allowable property expenses" is box 31, but the notes corresponding to the above still say to use box 29, which it still refers to as "Other allowable property expenses". Is it still correct to enter the expenses in the "Other allowable property expenses" box, even if the number does not match? (The notes should probably be made consistent with the return structure, unless mine has gained two boxes somewhere for some reason.)

Oh I just checked the pdf of the UK Property return page and it does show that box as being number 29 - I don't know if it's a difference with the online return (which is what I was referring to in my previous comment).