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Posted Wed, 29 Dec 2021 17:39:52 GMT by KM_SA
I rent out 1 UK property. Previously I used 10% wear and tear section, but this is no longer an option. I have had the flat re-carpeted and painted and decorated and installed new washer/dryer - where do I put these expenses on the Self Assessment, is it the Property repairs and maintenance section? Any advice would be appreciated thank you.
Posted Thu, 30 Dec 2021 19:34:54 GMT by BMad
I have put these items in box 36 - Costs of replacing domestic items– for residential lettings only
Posted Fri, 31 Dec 2021 14:24:06 GMT by HMRC Admin 10
Hi KM_SA

Thank you for your question.

The 10% wear and tear allowance was replaced by Replacement Relief.

More information on Replacement relief can be found at :

Allowances for replacement of domestic items

Also refer to Property Income Manual PIM 3210.

Regards.
Posted Sun, 02 Jan 2022 12:05:40 GMT by KM_SA
Many thanks for the replies. I am so sorry but I have absolutely no financial aptitude or knowhow what so ever and now I don't know whether the best place to put the expenses for re-carpeting, re-painting and decorating, and replacing old washer/dryer in:- Expenses for other Property Income - Box 27 Property repairs and maintenance or Adjustments for Other Property income - Box 37 - Costs of replacing domestic items– for residential lettings only They both look viable options to me, but I don't want to put them in the wrong place. Thanks
Posted Tue, 04 Jan 2022 14:47:38 GMT by HMRC Admin 2
Hi,

We presume you are in the process of completing your 2020-21 tax return online.

If so you would include your re-carpeting expenses in box 27 and the cost of replacing your old washer and dryer in box 37.

There is a help box under each of these boxes which you can open up to give you more information on that particular box. 

Thank you.
Posted Tue, 04 Jan 2022 14:57:02 GMT by BMad
Hi HMRC Admin 2. According to the link posted by HMRC Admin 10, carpeting goes in box 36 also per below, not box 27. Please can you clarify? Thanks http://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income?_gl=1*dhy720*_ga*NzE2NTg5OTI0LjE2NDEyOTE2ODE.*_ga_Y4LWMWY6WS*MTY0MTI5MTY4MS4xLjEuMTY0MTMwODEzNy4w&_ga=2.7729457.2010957905.1641291681-716589924.1641291681#dom-items Allowances for replacement of domestic items If you let out residential property (a dwelling house) you may be able to claim a deduction for the cost of replacing domestic items such as: movable furniture for example beds, free-standing wardrobes furnishings for example curtains, linens, carpets, floor coverings household appliances for example televisions, fridges, freezers kitchenware for example crockery, cutlery
Posted Wed, 05 Jan 2022 11:45:34 GMT by HMRC Admin 17

Hi,
 
Thank you for your question. I can confirm that the claim for carpeting should be shown in box 36.

Thank you.
Posted Thu, 06 Jan 2022 16:56:43 GMT by KM_SA
This is getting very confusing....... My SA return seems to be different to BMad's - is that even at all possible??? or am I am reading it wrong!! Box 36 on my return is "All other Capital Allowances" Box 37 on my return is "Cost of replacing domestic items - for residential lettings only" Box 27 on my return is "Property repairs and maintenance" So going by the boxes on my SA return, and if i disregard what HMRC Admin2 said as this differs from what HMRC Admin 17 said, I think, can you confirm that:- Painting and decorating should come under Box 27 -"Property repairs and maintenance" - (this has been missed from the discussion and maybe this is what HMRC Admin 2 meant instead of carpets) Carpets should come under Box 37-"Cost of replacing domestic items - for residential lettings only" Washer/dryer should also come under Box 37 -"Cost of replacing domestic items - for residential lettings only" Many thanks
Posted Fri, 07 Jan 2022 10:47:38 GMT by BMad
On my return: Box 35 - All other capital allowances Box 36 - Costs of replacing domestic items -– for residential lettings only Box 37 - Rent a Room exempt amount Yes agree painting and decorating comes under Box 27 (property repairs and maintenance), and Carpets and washer/dryer under Box 37 (cost of replacing domestic items)
Posted Mon, 10 Jan 2022 13:48:27 GMT by Roman Skalsky
I had to install sound proofing due to complaints about noise from the flat downstairs. can i claim this as an expense?
Posted Tue, 11 Jan 2022 12:01:02 GMT by HMRC Admin 10
Hi Roman Skalsky

Thank you for your question.

Soundproofing would be classed as an improvement.

Cost of this cannot be claimed as an allowable expense against property income but can be deducted as an improvement cost for capital gains when property is sold:

Allowable expenses

Thankyou.

Regards.

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