Revenue expenditure

Apologies if I am asking a question already answered elsewhere, I have tried to find a similar circumstance and viewed the Property Income manual but still a little unclear on my situation. I inherited my father's house and now rent out the property, leading up to the rental I did carry out several refurbishments to make the property more acceptable for renting, this included replacing the kitchen which was tired and not up to standard, but was replaced with basic clean units and necessary pipework to bring to regulation. I also refitted the bathroom, as it was previously fitted for a person with disabilities, the replacement was fitted as standard, again to make more suitable for rental. Can I consider these refurbishments as revenue or must they be regarded as capital, there are other works that have been carried out which I am confident relate to capital, but unsure on these above Many thanks in advance

Hi,
We can confirm that you can treat the cost of replacing the kitchen & bathroom as a repair.
You carried out the refurbishments to bring the rooms up to todays standards and replaced old with new more modern facilities... the work is a repair and not an improvement if, after the work is carried out, the asset can just do the same job as before.
Further information can be found at:
PIM2025 which links into BIM46900 and this particular scenario is covered at BIM46920
Thank you.