Allowable expenses - Costs of replacing domestic items

I bought a new property (personal) and had furnished it for rental. While I understand that that new furniture cannot be claimed for expense relief, how about furniture deposit losses? This is what had happened: I paid a deposit of £1000 for new furniture. The company went bankrupt and I lost the £1000 deposit. I had to pay for new furniture at £2000 to replace those that did not arrive. Can I claim the £1000 deposit loss as "Costs of replacing domestic items" under Box 36 of SA105? If not, how can I account for this £1000 deposit loss expense given bankruptcy of furniture seller?

Hi
Thank you for your question.
When an amount or deposit is paid towards an asset but for whatever reason that asset is never received or purchased, the monies "lost" are known as abortive expenditure.
This can be a known situation whereby a house purchaser puts a deposit on a property but the deal falls through.
You cannot claim a capital loss to set against other capital gains that may arise.
Similarly, a lost deposit on the purchase of an item which would normally be revenue in nature cannot be claimed as a revenue expense to set against income arising.
Expenditure that turns out to be incurred in relation to an asset that is not purchased, i.e. abortive expenditure, is not changed in nature or character by the fact of becoming abortive expenditure.