Rental Property. Eviction costs

jolyjules

I decided to sell the property i was renting out. Sadly the tenant decided to remain in property for 4 months after S21 notice was served But as I had a buyer for the property I had to serve eviction notice through solicitors. Once we applied for court case to be heard the tenants moved out. Can I claim the costs of serving notice and applying for court hearing  against tax? I know I could if I was continuing to rent but as I was doing this in order to sell I am not sure. Anyone got the answer?

Jeremy535897

This type of expense is only allowable if it enables you to relet the property. See:
https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim2120