Allowable rental expenses

Ellie77

I'm struggling to determine exactly what can be classed as allowable rental expenses. There are three things in particular:

1) Council tax and utility bills in between tenants.

2) The cost to replace a cowl on the chimney (squirrels managed to get around/damage the old one and ended up coming down the chimney, surprising the tenants).

3) The cost of replacing the lead flashing around the chimney (something the roofer noticed also needed doing whilst replacing the cowl).

I spoke to a tax technician at HMRC and he said no to 2 and 3 but that I would be able to deduct them from capital gains when I come to sell the property. However, I have since read that replacement roof tiles are an allowable rental expense.

Any advice gratefully received.

[Deleted User]

Ignore the ‘tax technician’ - allowable repairs as it would be if the entire roof required replacing! No issue with No1 either.

https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-working-out-your-rental-income#allow-expense