Landlord Question : Tax Allowance to replace damaged Fridge, Cooker and Dishwasher

WLM21

I had tenants in my original house for a number of years and to say they left it in a mess in an understatement,

The fridge was broken, the dishwasher broken and after hours cleaning the oven, that was found to be partially broken .. top oven working, bottom one not.

I replaced all three items and I am wondering whether I can claim the costs for these as an allowable expense.

The washing machine was in a very grubby state, although it still worked, so I replaced this too.

All items were replaced with like for like, or actually lower level ..the American style fridge freezer was replaced with a standard type f-f

I obviously will be doing my return in the next few weeks, so any information would be appreciated.

Now .. for next years self assessment..  when getting the boiler serviced and gas tested, the plumber said it was getting old and would be more economical just to replace it, which I did. This was again a like for like boiler, with no upgrading .. is this an allowable expense ?

thanks !

_Penny_Dreadful

The boiler is an allowable maintenance repair cost but the electrical appliances are not. 

https://www.gov.uk/guidance/income-tax-when-you-rent-out-a-property-case-studies

As the tenants have been renting your original home for a number of years is it safe to say these appliances aren’t new and the residual value is now zero? 

theartfullodger

You should claim from tenants (or failing agent if that is the case).  Only when those not possible claim any valid items against tax.

Were there no inspections during the tenancy meaning this damage was a surprise?

Clearly us taxpayers ain't responsible for your losses.

SonnyLumiere

If you're not going to use an accountant, it's worth familiarising yourself with the HMRC taxation manuals, esp the property one. For example, you might be able to claim under the following (if your sit. meets the conditions):
https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim3210

LegallyLandlord

I agree with @SonnyLumiere in that you should use an accountant. The costs are tax deductible as allowable expenses. 

You can usually set off domestic items like appliances and boilers against profits, usually in a like for like basis, but there are some exceptions like you can replace wooden windows with UPVC. These aren’t capital items, which can’t be set off profits. 

Here’s a straightforward guide in allowable expenses https://theindependentlandlord.com/resources/property-investors-glossary/allowable-expenses/

It’s worth joining the NRLA another time as they have a deal with AO.com for landlords. I used BOXT when I replaced my last boiler. Here are some referral voucher discount codes:

https://theindependentlandlord.com/resources/referral-codes-for-landlords/

Olinda99

yes you can claim cost of fridge, washing machine and dishwasher against rental income. Also costs to install them. Also cost for disposal of old appliances. Also reasonable travel expenses to and from your home to deal with the situation (so much per mile if by car - look it up)

WLM21

theartfullodger said:

You should claim from tenants (or failing agent if that is the case).  Only when those not possible claim any valid items against tax.

Were there no inspections during the tenancy meaning this damage was a surprise?

Clearly us taxpayers ain't responsible for your losses.

No inspections carried out ... we just rented out our house as we moved in with my late father who was seriously ill. I had never rented out property before, so didn't really know the ins and outs of the process.

The estate agents were used to find the tenant only, not overseeing the rental of it ... that's changed now .. current let is fully managed by EA

born_again

While not on the point of your post.
But did tenant's not raise the issue of the 3 broken items?

WLM21

born_again said:

While not on the point of your post.
But did tenant's not raise the issue of the 3 broken items?

They were not good tenants and neighbours who I had known when I lived there said they were getting takeaways every day for 2 or 3 months ... so that would explain the broken oven.

I suppose you can live without a dishwasher .

On the day of the handover of keys back to me and final inspection, they suddenly were ill so couldn't meet me. I emailed about a few things .. this is part of their reply ..

"When last used ovens were fine and the washing machine sometimes rattles. The fridge freezer hasn't been used for a while but we had no problems before that. The catch on the dishwasher door sometimes slips and leaks water, and hasn't been used in some time."

I was just glad to get rid of them as tenants 

macman

If they have actually broken the appliances, why aren't you claiming for the damage against their deposit?

SaverRate

How do you know the items didn't fail due to age?. Not necessarily malicious damage? 
Appliances don't last forever