Tax return property page

PoGee

I did a lot of repairs on a new rental myself. I know I cannot claim for my time but can I claim for the items purchased e.g. new toilet, blinds, paint, lino etc etc?
What box would this go into?
I also purchased new furniture and white goods - would this go into box 36? Box 36 says 'cost of replacing domestic items'- it's not really replacing of items but provision of items. I still do a paper return.

Grumpy_chap

There are specific rules that prevent a lot of costs incurred prior to first rental of the property being claimed against income for the period after which property is rented.

Bookworm105

Read the notes regarding what can and cannot be claimed, for example, would you be better off claiming the property allowance instead? Why do you think you need to declare itemised costs (hint: £85,000 threshold)? Materials costs for repair work are costs whether you purchased them or a tradesperson did, but are restricted if related to preparing a property to be let
UK Property Notes (publishing.service.gov.uk)

learn a lot more than you currently demonstrate you understand
Property Income Manual - HMRC internal manual - GOV.UK (www.gov.uk)

furniture and white goods are classed as "plant" and therefore fall into capital allowances but have specific rules re rental properties
PIM3010 - Capital allowances - HMRC internal manual - GOV.UK (www.gov.uk)

is the toilet a replacement or a new fixture? ie capital or revenue cost? Again understand the limitations on when you cannot claim
PIM2005 - Deductions: general rules: overview - HMRC internal manual - GOV.UK (www.gov.uk)

PoGee

Called a tax advisor 

Jeremy535897

PoGee said:

Called a tax advisor 

Not a bad idea. As has been observed, costs getting your first property ready to rent are not normally allowable. Also have a look at https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim3210
Capital allowances are quite limited in a letting business.
Usually you would put ongoing repairs, as opposed to work before the first let, in box 24 of the SA100 property section (I assume this is not a furnished holiday let).