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I am renting out a property for which I pay ground rent and buildings insurance on a yearly basis. I wish to deduct this as an expense. However, I have only rented the property for 8 months. Is it preferable to work out the cost of the ground rent and buildings insurance per month and include eight months’ worth in box 24. Or should I put the full years’ worth in box 24 and then state four months’ worth in box 30 (private use adjustment). Does it matter which way round it is done?