The short answer
Fees for preparing your property accounts and the property part of your tax return are allowable, in box 27.
It's a revenue cost of running the letting, so it reduces your taxable rental profit at your top rate of tax.
What you can and can't claim
| You can claim | You can't claim |
|---|---|
| Preparing rental accounts and the SA105 | Advice on buying, selling or restructuring (usually capital) |
| Bookkeeping and Making Tax Digital software or services | The part of a fee that relates to other income, such as employment |
Worked example
An accountant charges £600 for your return, of which £450 relates to your rental property. Claim £450.
| Your tax band | Saving 2026/27 | Saving 2027/28 |
|---|---|---|
| Basic rate | £120 | £144 |
| Higher rate | £240 | £264 |
| Additional rate | £270 | £294 |
Savings assume the whole amount is taxed at your top rate. Use the landlord tax calculator for your exact figure.
Where it goes on your tax return
On the UK property pages (SA105), enter it in box 27 (legal, management and other professional fees). Online, it's the matching question in the property section. Our SA105 helper sorts all your costs into the right boxes.
Repair or improvement: how HMRC decides
A repair restores something to its previous condition, even if modern materials make it a bit better. An improvement adds something new or makes it significantly better, and is capital. Timing also matters from 2027: a cost paid before 6 April 2027 saves tax at 20%/40%/45%, after that at 24%/44%/49%. See all landlord expenses A to Z.
Frequently asked questions
Can landlords claim accountancy fees?
Yes, the part that relates to your property business.
Can I claim Making Tax Digital software?
Yes. Software for keeping property records and filing updates is an allowable cost.
Sources
- GOV.UK: Work out your rental income when you let property
- HMRC: UK property notes (SA105 Notes 2025)
- HMRC Property Income Manual: repairs, replacements and allowable costs
Sources last checked 10 November 2026. See all our sources and how we keep pages up to date.