The short answer
Trips for your property business, such as inspections, repairs or meeting tenants, are allowable. You can claim actual costs or HMRC's simplified mileage rate of 45p a mile for the first 10,000 miles.
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 |
|---|---|
| Driving to inspect the property, collect keys or supervise repairs | Travel for the purchase of a new property (capital) |
| Trips to buy materials | Mixed personal trips |
| Train and bus fares for letting business |
Worked example
You drive 900 miles in the year for inspections and repairs. At 45p a mile, claim £405 in box 29.
| Your tax band | Saving 2026/27 | Saving 2027/28 |
|---|---|---|
| Basic rate | £81 | £97 |
| Higher rate | £162 | £178 |
| Additional rate | £182 | £198 |
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
What mileage rate can landlords claim?
45p a mile for the first 10,000 business miles and 25p after that, if you use simplified expenses.
Can I claim travel to view properties to buy?
No. That's part of the capital cost of buying.
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.