Expense before the property rent out

Good afternoon, I am a UK Tax residence. I am a sole owner of an overseas property. My property was left vacated since 6th April 2022. The property was advertised actively but could only be rented out successfully from 1st Sep 2022. To work out my taxable rental profit, I would like to check whether the following expenses during the vacant period, i.e. 6th April – 1st Sep 2022 are considered as tax-deductible: 1. Ground tax 2. Service fee for managing of the property 3. Interest on Mortgage Thank you.

Hi,
 

You can claim pre trading expenditure under PIM2505. You will need to check the attached document to see if you meet all of the criteria, See : Property Income Manual  . Thank you.