Hi,
The costs of evicting the tennant can only be set against the income from the property in box 27 of SA105.
UK Property Notes
PIM2120 - Deductions: main types of expense: legal and professional costs
General maintenance and repairs can only be set against property income.
See PIM2025 below.
PIM2025 - Deductions: repairs
Where improvements, such as a conservatory or and extension have increased the value of the property, the these can be considered as capital in nature and set against any capital gains.
Replacements, such as doors, windows, roof tiles, boilers can only be set against property income.
Please also have a look at PIM2072, regardng bad and doubtful debts.
PIM2072 - Deductions: main types of expense: bad and doubtful debts
Where the expenses are greater than the income, a loss arises. This can either be carrief forward or set against other income.
Thank you.