Claim for roof repairs

[Lsp54]

Hi,
My client lived in a property, then rented it out when she moved to another property. Her circumstances changed and she is about to move back in to the original property herself.

In August 2016 she spent £4700 on roof repairs on the rented property, but then the tenancy ceased in Feb 2017. Can she claim these repairs against her rental income even though the rental period only covered 2 years? Or a proportion?

Thank you.

[SteLacca]

Was there any element of improvement or was it like for like repairs simply restoring the roof to previous condition?

If there was improvement then it's capital rather than revenue expenditure, and not deductible at all (though will be relevant for CGT purposes on disposal).

If there weren't improvements, and the total cost was incurred during the period of rental, I see no reason why it can't be claimed against the rental income.

[Lsp54]

They are definitely repairs, carried out and paid for while the property was rented out. So they will be claimed against the rental income.
Thank you.