Allowable Expenses: The Full List
A–Z of HMRC-deductible landlord expenses against rental income.
Allowable
Accountancy fees
Annual accounts and tax return
Advertising / letting fees
Tenant find, photos, portal listings
Buildings & contents insurance
Landlord, rent guarantee, legal cover
Cleaning
End of tenancy, communal areas
Council tax / utilities
Only when paid by landlord (voids, HMOs)
Garden maintenance
Routine upkeep between tenants
Ground rent / service charges
Leasehold properties
Letting agent fees
Management, finder's fees, renewals
Mortgage interest
Restricted to 20% basic-rate credit (Sec 24)
Repairs & maintenance
Like-for-like replacements, not improvements
Replacement of domestic items
Furnished — sofas, white goods, carpets
Safety certificates
Gas (CP12), EICR, EPC, PAT testing
Service contracts
Boiler cover, alarm monitoring
Subscriptions
Landlord association, NRLA, professional bodies
Telephone & internet
Business use proportion only
Travel & mileage
45p first 10,000 miles for property visits
Training
Updates only — not initial qualifications
Use of home as office
£6/wk simplified or actual proportion
Wages
Spouse/staff for genuine work at market rate
Not allowable (against rental income)
Capital improvements
Extensions, conversions, new kitchens — claim against CGT instead
Capital repayment of mortgage
Only the interest element is deductible
Personal expenses
Your own utilities, council tax at home
Initial costs of buying
Stamp duty, legal fees on purchase — these go against CGT
Clothing
Even if worn for property visits
Fines & penalties
HMRC penalties, parking, late payment charges
Entertainment
Client meals, hospitality
The "wholly and exclusively" rule
Expenses must be incurred wholly and exclusively for the rental business. Mixed-use costs (phone, car, home office) must be apportioned and you should keep records of the calculation.
Source: HMRC Property Rental Toolkit (PIM2068+).