Please note that any expenditure incurred in the maintenance of a property - eg repainting, garden maintenance and cleaning - is allowable as a deduction from rental income, but is not allowable as deduction when calculating a Capital Gain.
The same applies to expenditure incurred in the management of a rental property (ie cost of travelling to and from the property).
However you can deduct the costs of buying, selling or improving your property from your gain - eg (a) estate agents’ and solicitors’ fees, and (b) the costs of improvement works (eg building an extension).
For full details of what is and is not allowable, please refer to the Capital Gaind Manual (link provided below).
When you make your online Capital Gains declaration via your Capital Gains on UK Property account (full details provided below) please enter details of (a) the allowable expenditure you are claiming (b) the private residence relief you are claiming.
Capital Gains Manual
Report and pay Capital Gains Tax on UK property