Repairs before First Time tenants Move In (new Buy-To-Let Purchase

george987

Hi,

My friend brought a buy-to-let property in December 2020 and before the tenants moved in first time he did the following works -

-replaced battery operated smoke alarms with hard-wired smoke alarms and installed heat alarm in kitchen to meet the legislation

-replaced shower

-changed a carpet

-changed some tiles in the bathroom

Also, the letting agency charged for advertisement, finding tenant, drawing the lease and preparing inventory. They deducted the cost for from the first month’s rent.

Can we consider the above costs as expenses and deduct from Rental Income in Property Expenses section (UK Property 27 - Property Repairs and Maintenance) in the Self Assessment?

Thanks

[Deleted User]

Detailed detailed guidance here - second section:

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

george987

Thanks @[Deleted User]