Tax on rental income - allowable expenses

MigsyBigsy

Hello
Apologies in advance is this question has already been posted.
I have a query regarding allowable expenses on the self assessment form. Unfortunately those on GOV.uk are unable to answer.
How far back can I claim expenses if I began to rent my property in October 2019? i.e. I have receipts for new windows, carpets and painting from 2018. Am I allowed to claim if this for 2019?
thanks
M

Sibbers123

Not enough information to say.

where you living in the property when you were doing it up? 

Did you buy a run down property and the work that needed completing was reflected in the purchase price?

Jeremy535897

See https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2505

MigsyBigsy

Sibbers123 said:

Not enough information to say.

where you living in the property when you were doing it up? 

Did you buy a run down property and the work that needed completing was reflected in the purchase price?

Thanks Sibbers for the response. Yes, I was living in the property and didn't buy a run down property. 

MigsyBigsy

Jeremy535897 said:

See https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2505

A customer may incur expenses for the purposes of a rental business before that business starts. If so, they may be able to claim a deduction for them once the letting begins (ITTOIA05/S57 or CTA09/S61). Relief is only due under these special rules where the expenditure:

• is incurred within a period of seven years before the date the rental business is started,
  

Jeremy535897

If you were living in the property, that is unhelpful. In the link I posted, it says:
"Relief is not due under the special rules for, for example, rent on the customer’s own private residence which is payable before they begin to let it (after, say, taking a job in another part of the country). Their expenditure on rent was not incurred wholly and exclusively for the purposes of their rental business, it was incurred to provide them with a home. Relief would be due under the ordinary rental business rules for rent for periods after the property was let commercially."