Tax deductions when rental property is empty

cs0rpc

Hi,

Quick question regarding a potential over payment of tax.

I have a flat that I rent out which moved to a BTL mortgage in late March 2016 and went up for rental at that time.  It wasn't rented until June, during which time I covered council tax, service charges, etc.  In my tax return for that year, I did not include those as deductable items.  As I understand, I probably should have done.  Please can anyone confirm?



Thanks,

Rob.

Jeremy535897

It depends. If you lived in the property before you let it, the answer is no. The date of the change to a BTL mortgage is irrelevant in determining when the letting business began. See https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2505

If you consider, after reading the link, that the expenses should have been allowed, you will have to write to HMRC, as it is too late to amend a self assessment for 2016/17.