HMRC Admin 13 Response

Hi
No it needs to be the year the expense was incurred. If you were charged for the quotation you can claim for that within 2021-2022 but not the actual building of the decking/balcony.
Thank you

Hi
This would depend on your residence status. please refer to further guidance at https://www.gov.uk/tax-uk-income-live-abroad
Thank you