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Posted Tue, 10 Jan 2023 14:33:20 GMT by viha
Hi, I was living in a house from 2018 till October 2022. I moved out of the property in October 2022. I wanted to let the property(on very long-term bases) and carried out some repair work like painting etc before the new tenants start living there. They are minor repair works and are done only for renting purposes. are the allowable expense for rental income? Thank you. Viha.
Posted Tue, 10 Jan 2023 17:53:45 GMT by rabbitinheadlights
Expenses for repair work to the fabric of the property in preparation of renting, and in between renting, are allowable, as long as they are for repairs/maintenance and do not go further so as to constitute an improvement.
Posted Tue, 10 Jan 2023 18:43:40 GMT by HMRC Admin 10
Hi viha
Thank you for your question.
Please see the guidance on our web site at PIM2505 - Beginning and end of a rental business: commencement - HMRC internal manual - GOV.UK (
This explains when expenses incurred before the rental business begins can be claimed and how these expenses should be claimed.

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