David Hineson

I own a property which the tenant left in a disgraceful condition. Further to this the tenant did not pay any rent for the last 5 months of the tenancy. Since the tenant left we have had to spend a lot of money making the property habitable. The property is over 150 miles from our home so we could only visit and conduct the work at weekends. It has taken 4 months to get it to a decent standard to rent out. We did this with every intention of letting the property again. However, after reviewing prospective tenants and the costs involved so far we decided on 31 Mar 2024 to sell the property. Can I claim travel, subsistence and repair as well as Council Tax and utility bills up to 31 March? Furthermore, the tenant has now agreed to a monthly payment plan for part of the unpaid rent. Since the payments will run into 2024/2025 how do I declare this if the property is not let in the 2024/25 tax year?