The short answer
The business share of your phone, broadband, stationery and the cost of running your letting from home is allowable, in box 29.
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 |
|---|---|
| Calls and data used for the letting | Private use |
| Stationery, postage and printing | Buying a computer outright (a capital allowance may apply instead) |
| A reasonable share of household costs if you manage the letting from home |
Worked example
About 20% of your £1,300 phone and broadband bills relate to the letting, so claim £260.
| Your tax band | Saving 2026/27 | Saving 2027/28 |
|---|---|---|
| Basic rate | £52 | £62 |
| Higher rate | £104 | £114 |
| Additional rate | £117 | £127 |
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 29 (other allowable property expenses). 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 use of home as office?
Yes, a reasonable share of costs if you run the letting from home. Keep a note of how you worked it out.
Can I claim a laptop?
Not as a running cost. Equipment used for the business may qualify for capital allowances.
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.