The basic test
Revenue costs keep the property running as it is. Capital costs add something new or make it better than it was.
Usually allowable
- Letting and management agent fees.
- Landlord insurance.
- Repairs and maintenance: fixing a boiler, repainting, like-for-like windows.
- Ground rent and service charges.
- Council tax and utilities you pay, for example during empty periods.
- Gas safety, EICR and EPC certificates.
- Accountancy fees and MTD software.
- Legal fees for tenancies under a year and for evictions.
- Travel to the property for letting purposes.
- Like-for-like replacement of furniture and appliances, less anything received for the old item. The first purchase isn't covered.
Not allowable against rent
- Mortgage interest, which gets the Section 24 credit instead, and capital repayments.
- Improvements: extensions, loft conversions, an upgraded kitchen.
- Buying costs: Stamp Duty, purchase legal fees, surveys.
- Your own time.
- Personal use of the property.
Repair or improvement?
| Work | Usual treatment |
|---|---|
| Single glazing replaced with double glazing | Repair (modern equivalent) |
| Worn kitchen replaced to a similar standard | Repair |
| Adding a second bathroom | Improvement |
| Doing up a newly bought, unlettable property | Often capital |
| Re-roofing with similar materials | Repair |
Cash basis and timing
Most landlords with receipts under £150,000 use the cash basis automatically. A repair paid on 4 April 2027 counts in 2026/27, taxed at 20/40/45%. Paid on 7 April, it counts in 2027/28 at 24/44/49%. Only pay when the work is genuinely needed and done.
Frequently asked questions
Can I claim for a new boiler?
Replacing a broken or old boiler with a modern equivalent is normally a repair. Adding central heating where there was none is an improvement.
Can I claim furniture for a new let?
Not the first purchase. Replacements like for like qualify under replacement of domestic items relief.
Sources
- GOV.UK: Work out your rental income when you let property
- GOV.UK: Tax-free allowances on property and trading income
Sources last checked 9 November 2026. See all our sources and how we keep pages up to date.
This guide explains general rules for individual landlords in England, Wales and Northern Ireland. It isn't personal tax advice. Check GOV.UK or speak to a qualified adviser before you act.