Can I claim this?

Search a cost to see whether you can set it against your rent, count it when you sell, or not claim it at all. For property you own in your own name in the UK.

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Mortgage interestTax credit only
If you own in your own name, interest isn't deducted. You get a tax credit at the basic rate instead: 20% now, 22% from April 2027. Companies deduct it in full.
Mortgage capital repaymentsCan't claim
Paying off the loan itself isn't an expense. Only the interest counts, and only as a tax credit.
Mortgage arrangement, broker or valuation feesTax credit only
Fees for getting a loan are finance costs, so they're treated like interest: a basic-rate tax credit if you own personally.
Interest on a loan for furniture or repairsTax credit only
Interest on money borrowed for the letting business is a finance cost, so it gets the basic-rate tax credit.
Letting agent and management feesClaim against rent
Fees for finding tenants, collecting rent and managing the property are allowable.
Advertising for tenantsClaim against rent
Listing fees and adverts for a new tenant are allowable.
Tenant referencing and Right to Rent checksClaim against rent
Since the tenant fees ban, landlords pay these, and they're allowable.
Inventory and check-out reportsClaim against rent
Inventory clerks and check-in or check-out reports are a normal letting cost.
Accountant's feesClaim against rent
Fees for preparing your rental accounts and tax return are allowable.
Making Tax Digital softwareClaim against rent
Software subscriptions you use to keep rental records and send updates to HMRC are allowable.
Legal fees for tenancy agreementsClaim against rent
Drawing up or renewing tenancy agreements is a normal running cost.
Legal fees for evicting a tenantClaim against rent
Costs of possession proceedings and recovering unpaid rent are allowable.
Legal fees when buyingCapital: counts when you sell
Conveyancing on a purchase is added to the cost of the property and reduces your gain when you sell.
Stamp dutyCapital: counts when you sell
Stamp duty on a purchase is part of the cost of the property. It reduces your capital gain when you sell.
Survey when buyingCapital: counts when you sell
A survey to decide whether to buy is part of the purchase cost, counted against the gain when you sell.
Estate agent and legal fees when sellingCapital: counts when you sell
These are deducted from the sale price when working out your capital gain.
RepairsClaim against rent
Fixing something back to how it was, such as replacing broken tiles, a leaking pipe or a damaged door, is allowable.
Redecorating between tenantsClaim against rent
Repainting and making good after a tenancy is a repair.
Replacing a kitchen or bathroom with a similar oneClaim against rent
Like-for-like replacement is a repair, even if the new one uses modern materials. A much higher standard or a bigger layout turns it into an improvement.
Replacing single glazing with double glazingClaim against rent
HMRC treats this as a repair, because double glazing is the modern equivalent of the old windows.
Replacing an old boilerClaim against rent
A new boiler that does the same job is a repair, even if it's more efficient.
Installing central heating for the first timeCapital: counts when you sell
Adding something the property didn't have is an improvement. It counts against your gain when you sell.
Extension, loft conversion or conservatoryCapital: counts when you sell
Adding space or value is an improvement, not a repair.
Adding an extra bathroom or en-suiteCapital: counts when you sell
New facilities are an improvement. Keep the receipts for when you sell.
Insulation, solar panels or a heat pumpIt depends
Replacing an existing system with a modern equivalent is a repair. Adding something new, like a heat pump where there was a gas boiler, is usually an improvement. Grants you receive reduce the cost.
Work on a run-down property you've just boughtIt depends
If the price was lower because of the condition, putting it right is part of the purchase cost (capital). Normal repairs to a lettable property are allowable.
Replacing furniture, carpets or appliancesClaim against rent
Replacement of domestic items relief covers like-for-like replacements, less anything you got for the old item. It applies to furnished and unfurnished lets.
Furnishing a property for the first timeCan't claim
Buying the first set of furniture or appliances isn't claimable. Only replacements are.
Wear and tear allowanceCan't claim
The old 10% allowance ended in 2016. Use replacement of domestic items relief instead.
Gas safety certificateClaim against rent
Annual gas safety checks are allowable.
Electrical safety report (EICR)Claim against rent
The report and any repairs it calls for are allowable.
Energy Performance Certificate (EPC)Claim against rent
The assessment is a normal letting cost.
Smoke and carbon monoxide alarmsClaim against rent
Buying and fitting required alarms is allowable.
Landlord insuranceClaim against rent
Buildings, contents, liability and rent guarantee cover for a let property are allowable.
Ground rent and service chargesClaim against rent
Charges you pay as a leaseholder of a let flat are allowable.
Council tax and bills you payClaim against rent
Council tax, utilities and broadband you pay, including while the property is empty between tenants, are allowable.
HMO or selective licence feesClaim against rent
Council licence fees for a let property are allowable.
Landlord database registration feeClaim against rent
The fee for registering a let property is a cost of the letting business.
Deposit protection feesClaim against rent
Fees for an insured deposit scheme are allowable.
Cleaning, gardening and pest controlClaim against rent
Paying for these at a let property is allowable.
Changing locks between tenantsClaim against rent
Locksmith costs and new locks are allowable.
Travel to your rental propertyClaim against rent
Trips for inspections, repairs or viewings are allowable. You can use HMRC's mileage rates instead of actual car costs.
Travel to look at properties to buyIt depends
Costs tied to a purchase you go ahead with are part of its cost. Speculative trips usually can't be claimed.
Phone, stationery and postageClaim against rent
The share used for the letting business is allowable.
Working from homeIt depends
You can claim a reasonable share of household costs for time spent running the letting business, but keep it proportionate.
Landlord association membershipClaim against rent
Subscriptions to bodies like the NRLA are allowable.
Landlord training coursesIt depends
Courses that keep your existing knowledge up to date are allowable. Courses to learn a new skill or start a new business usually aren't.
Bank charges on your rental accountClaim against rent
Charges on an account used for the letting business are allowable.
Rent you couldn't collectIt depends
If you've counted it as income and it's genuinely irrecoverable, you can deduct it. On the cash basis, rent you never received isn't income in the first place.
Your own time and labourCan't claim
You can't pay yourself for your own work on the property. Materials are allowable.
Fines and penaltiesCan't claim
Council fines and HMRC penalties aren't allowable.
The property going down in valueCan't claim
There's no tax relief for a fall in value while you own it. A loss on sale can be set against other gains.
Buying the property itselfCapital: counts when you sell
The price is the starting point for your capital gain when you sell. It's never an expense against rent.

Doing your 2025/26 tax return? The Landlord Self Assessment Kit takes you through the property pages box by box. £3.99 on Etsy.

Repairs or improvements?

This is the question that matters most. A repair puts something back to how it was, and you can set it against your rent straight away. Using modern materials doesn't change that: new double glazing in place of single glazing still counts as a repair. An improvement adds something new or makes the property noticeably better, like an extension or a bathroom where there wasn't one. You can't claim it against rent, but it reduces your capital gain when you sell, so keep the receipts.

Mortgage interest is different

If you own property in your own name, finance costs, including mortgage interest and arrangement fees, aren't deducted from your rent. You get a tax credit at the basic rate instead: 20% now and 22% from April 2027. Companies deduct finance costs in full. See what that means for you with the Section 24 calculator.

The £1,000 property allowance

If your rental income is small, you can use the £1,000 property allowance instead of claiming actual expenses. You can't use both, so it's usually only worth it if your costs are below £1,000.

Keep the records

Keep receipts and invoices for at least five years after the 31 January filing deadline, and keep improvement receipts until you've sold and reported the gain. Making Tax Digital will mean keeping these records digitally if your income is over the threshold.

Questions landlords ask

Can I claim a new kitchen against rental income?

Yes, if it replaces an old kitchen with one of a similar standard. That's a repair, even with modern units. If it's a big upgrade or a bigger layout, it's an improvement: not claimable against rent, but it reduces your capital gain when you sell.

Can I claim for furniture in a rental property?

You can claim the cost of replacing furniture, appliances and furnishings like-for-like, under replacement of domestic items relief. You can't claim the first set when you furnish a property.

Can landlords claim mileage?

Yes, for trips to the property for the letting business, such as inspections, repairs and viewings. You can use HMRC's approved mileage rates instead of working out actual car costs.

Are mortgage arrangement fees allowable?

They're finance costs. If you own personally, they get the basic-rate tax credit like mortgage interest, rather than being deducted. Companies deduct them.

Sources

Last updated 1 October 2026.