The short answer
Cleaning between tenants, communal cleaning and gardening you pay for are allowable. Services you provide to tenants go in box 28.
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 |
|---|---|
| End-of-tenancy cleaning | Landscaping that improves the property (capital) |
| Regular cleaning of shared areas in an HMO | Your own time: you can't claim for your own labour |
| Gardening and window cleaning you pay for |
Worked example
A deep clean between tenants costs £250 and gardening £350 a year: claim £600 in box 28.
| 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 28 (costs of services provided). 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 I claim my own time spent cleaning?
No. You can only claim money you actually spend.
Can I claim cleaning if the tenant's deposit paid for it?
Include the amount kept from the deposit as income, then claim the cleaning 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.