I need to complete my self-assessment return. I'm confident filling it in; however, I have some queries regarding property expenses. Last year, I moved out of my flat around March and got my flat ready to rent for August. I had to replace the boiler because it had broken down as it was very old, and replaced the fuse board and some sockets and lights to pass safety regulations. Are these expenses tax-deductible as it’s not clear, and I keep reading conflicting articles? 

Arthur Weller replies:  

These expenses are tax-deductible. They are pre-trading expenses; see HMRC’s Property Income Manual at PIM2505. It is explained there that if (a) the expenditure was incurred within seven years before the rental business started, and (b) it is not otherwise allowable as a deduction for tax purposes, and (c) it would have been allowed as a deduction if it had been incurred after the rental business started, these expenses are allowable. It seems to me that what you have described falls into these criteria.