Landlord expenses A–Z
Can landlords claim it? Expenses A to Z
Every common landlord cost, whether you can claim it, and which box it goes in on your tax return. Updated 10 November 2026.
| Expense | Can you claim it? | SA105 box |
|---|---|---|
| Accountant fees | Yes | 27 |
| Appliances | Yes, replacements | 36 |
| Boiler | Yes, if it replaces an old one | 25 |
| Carpets | Yes, replacements | 36 |
| Cleaning and gardening | Yes | 28 |
| Council tax and bills | Yes, when you pay them | 24 |
| Decorating | Yes | 25 |
| Double glazing | Yes, when replacing old windows | 25 |
| EICR | Yes | 29 |
| Furniture | Yes, replacements only | 36 |
| Gas safety check | Yes | 29 |
| Landlord insurance | Yes | 24 |
| Legal fees | Sometimes | 27 |
| Letting agent fees | Yes | 27 |
| Mileage | Yes, for letting trips | 29 |
| Mortgage capital | No | — |
| Mortgage fees | Yes, as a finance cost | 44 |
| New bathroom | Usually, if like for like | 25 |
| New kitchen | Usually, if like for like | 25 |
| Phone and home office | Yes, the business share | 29 |
| Pre-letting work | Depends | 25 |
| Roof and damp | Yes | 25 |
| Service charges | Yes | 24 |
| Tenant Referencing Fees | Yes | 29 |
| Mortgage interest | As a basic-rate credit | 44 |
The rules in one minute
- Running costs (insurance, agent fees, repairs, certificates) reduce your profit in full.
- Replacing furniture and appliances is allowed in box 36; buying them the first time isn't.
- Mortgage interest and finance costs give a 20% credit (24% from April 2027), not a deduction.
- Improvements and purchase costs are capital: no income tax relief, but they reduce Capital Gains Tax when you sell.
Not sure which box? Use the SA105 tax return helper or read allowable expenses for landlords.
General information for individual landlords, not personal tax advice.