Selling rental house - questions on expenses if empty

Boleyn19

We are thinking of selling our rental property next year. The tenancy comes up end April and then we will smarten the house up a bit for sale. It is likely to be empty for at least a month.

Trying to get my head round the implications.

1. If the tenants move out before end April can I offset the council tax and electricity standing charge for that empty house period against my income when completing 2025-6 SA ie there will be at least one month rental income.
2. If the tenants move out after end April can I offset those expenses against other income in the 2026-27 SA ie when there is no rent coming in.
3. Can I offset in either scenario expenses like deep clean, furniture removal, painting costs.

Thanks in advance

Jeremy535897

If you have only one property let out, and have no intention of renting any other property out, your rental business ceases when the tenant vacates the property. You are then looking at post cessation expenses rules:
https://www.gov.uk/hmrc-internal-manuals/property-income-manual/pim3000

Yorkie1

Re. your mention of the end of April, were you thinking that the tax year starts / ends at that point? It actually ends on 5 April and starts on 6 April.