Is conifer tree removal an allowable expense

joanie3

Hello, I rent out my previous home, changed it to btl mortgage a few years ago, complete self assessments each year.

I have been searching on HMRC website as well as on here to see if the removal of a large conifer would be classed as an allowable expense when I fill in my next self assessment tax return.

The tree is at least 40 ft high (tall as house with roof). It sits on the border of the garden and the neighbouring property has taken it upon their self to remove the branches that overhang their garden, right back to the trunk. As a result I am concerned about the stability and rather than have a claim against me if it falls, want to now remove it.

I don't see this as an improvement, but a maintanence issue, but wanted to make sure this is something I could use as an expense.

Does anyone else have any experience of this or help please.

Thanks

Beardmidget

If you have large trees, it would seem quite legitimate to have them checked by a tree surgeon for safety/stability, as this (probably) discharges your duty of care with respect to damage they may cause if they fall.

In that case, should he or she recommend removal, then that would essentially be safety critical maintenance and I don!!!8217;t perceive that you would have a hard time convincing the tax man of that if the surgeon in question would be happy enough to document said recommendation on, say, headed notepaper?

(But I!!!8217;m not a tax advisor or a BTL landlord, so what do I know?)

glasgowdan

Is general gardening an allowable expense? If so, then so is this.

00ec25

as you have found, there is no proscriptive list of allowable expenses because situations such as yours crop up and are why no list could ever be comprehensive enough to address all of them

what is applicable is the set of principles that underpin why a cost is, or is not, allowable
https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2005

is the removal of the tree a wholly and exclusively business related cost? (you will note that for rental business there is no "necessarily" clause as applied in other cases)

• the property is let
• the tree is part of the property
• its maintenance/removal is part of the rental business
• you do not live in the property yourself so there is no "duality of purpose" (ie private element)

it is an allowable expense, just the same as employing a gardener would be

Smodlet

As you are probably aware, OP, people have a legal right to remove branches which overhang their properties. I believe they also have a duty to return them to their rightful owner. If they did not do this, perhaps you could sue them for consequential loss. :rotfl:

joanie3

Yes the branches were placed back in the garden.
It's not an improvement, just something that needs to be done.
The first quote I got said they could do it for just under £1000 for cash.
It's a lot of money, so I was discussing with a friend and it was them who said could I not charge it against the property. Asked if I needed to do any painting or replacement cooker, would that not be chargeable, so why wouldn't this count.
If it is chargeable, I would feel better to have a receipt.
I want to get at least another quote for comparison purposes.

00ec25

joanie3 wrote: »

Yes the branches were placed back in the garden.
It's not an improvement, just something that needs to be done.
The first quote I got said they could do it for just under £1000 for cash.
It's a lot of money, so I was discussing with a friend and it was them who said could I not charge it against the property. Asked if I needed to do any painting or replacement cooker, would that not be chargeable, so why wouldn't this count.
If it is chargeable, I would feel better to have a receipt.
I want to get at least another quote for comparison purposes.

did you read my answer #4 ?

of course you need a receipt. It is your duty to be able to back up what you claim on the tax return. If you wish to support the b economy by doing a "deal for cash" then don't claim it for tax relief

phill99

If they are doing it for cash, then you wont get a receipt so can't set it against tax as there will be no evidence of the transaction.


You need to get it done legitimately to get the tax relief on it.

Smodlet

Maintaining your property to a reasonable standard and ensuring there are adequate cooking faciilities are requirements. It can be argued that a tree is not a requirement so maintaining/controlling it is not deductible, preservation orders notwithstanding, of course.

00ec25

Smodlet wrote: »

Maintaining your property to a reasonable standard and ensuring there are adequate cooking faciilities are requirements.

that has nothing to do with tax

Smodlet

00ec25 wrote: »

that has nothing to do with tax

If they are legitimate business expenses they have everything to do with tax, at least in any business I have ever worked in.