Repair expenses on rented property

[steve.warnes]

Hi
I rented my house for 2 years while living in Spain. I returned and the tenants moved out in June 2011. There was some redecorating and some roof repairs necessary to make the house reasonable to live in. These were not caused by bad tenancy but were due to wear and tear. However they had become urgent during the tenancy. Can I claim these repairs against the tax due on the rental income?
Thanks
Steve

[Peter D]

I assume you have moved back in so the property is no longer in your rental business so the costs are not deductible. Regards Peter

[steve.warnes]

Thanks Peter D

What about costs of cleaning the house prior to our return and after the tenants moved out?

Steve

[section 44]

Wouldn't those costs be incurred because you want a clean a home to live in (i.e. not incurred wholly and exclusively for a property rental business)?

[Peter D]

Whilst I agree with Section 44 you could put those through as the cleaning was a direct result or letting. They can only say no and the costs are not itemised unless they ask for the records. Regards Peter

[Incredulum]

They can only say no and the costs are not itemised unless they ask for the records.

And when they say "no" you run the risk of tax-geared penalties for negligence.

[maths]

What about costs of cleaning the house prior to our return and after the tenants moved out?

If at the time these costs were incurred you did not occupy the property and you had not taken a decision not to relet the property such costs are deductible.

Prima facie, if you did then in fact move back in as your residence this may suggest that this was always your intention and hence no deduction, but difficult for HMRC to prove this. An individual's intention at any point in time is always tricky to determine.