Expenses before letting

I purchased a freehold house in April 2023 for the purpose of letting it out. The property has been rented out since June 2023. The house was sold to me with vacant possession. Before letting the house, I incurred various expenses for services including (a) tidying the gardens, (b) cleaning the property, (c) getting keys cut, (d) obtaining an electrical certificate and making necessary repairs, (e) repairing the security alarm, (f) conducting gas safety checks, (g) paying council tax, electric, and gas bills during the vacant period, and (h) making various repairs in the house, among others. The house was purchased at market price, and it was not in a derelict or run-down state when sold. Therefore, I understand that these expenses should not be considered as "capital expenditure" and should be allowable deductions in the self-assessment. I would appreciate confirmation if my understanding is correct. Many thanks.

Hi,
Usually the rental business does not begin until the first property is let.
Any expenses incurred before the first let must be solely for the rental business and must not be capital expenditure.
Any qualifying pre-letting expenses are treated as incurred on the day the rental business commences, which to confirm, is usually the day the property is first let. For further information see PIM2505 
Thank you.

Thank you for your reply. So is my understanding is correct that the expenses as stated in my above post are deductible as they are solely for rental business and are not capital expenditure?

Hi
Thank you for your question. Yes, that’s correct; to be allowable the expenses must be incurred wholly and exclusively for the purposes of the rental business and must not be capital expenditure.
Further guidance is available at: PIM1900 - Deductions: Contents - HMRC internal manual


Thank you