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Allowable Expenses Checker

What can you claim against your rental income? Search common costs to see what’s claimable, what isn’t, and the grey areas — with a one-line reason each.

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ClaimableLetting agent & management feesA direct cost of letting the property.

ClaimableLandlord insurance (buildings, contents, liability)Revenue cost of running the rental.

ClaimableGround rent & service chargesAllowable where you pay them as the landlord.

ClaimableRepairs & maintenance (like-for-like)Restoring an asset is a revenue repair — e.g. fixing a boiler, repainting.

ClaimableReplacing domestic items (sofa, fridge, carpets)Replacement of Domestic Items Relief — like-for-like replacement only, not the first purchase.

ClaimableCouncil tax / utilities during void periodsAllowable when you (not the tenant) pay them.

ClaimableAccountancy & bookkeeping feesCost of running the rental business.

ClaimableAdvertising for tenantsA direct letting cost.

It dependsMortgage / loan interestNOT a deduction — relieved as a 20% basic-rate tax credit under Section 24.

It dependsTravel to the propertyAllowable only for genuine letting purposes (inspections, repairs) — mileage or actual cost.

It dependsPre-letting expensesAllowable if incurred wholly for the rental and not capital, within the pre-trading rules.

It dependsDouble-glazing replacing single-glazingHMRC generally accepts this as a repair now — but a clear upgrade can be capital.

Not claimableCapital improvements (extension, upgraded kitchen)Capital, not revenue — may reduce Capital Gains Tax when you sell, not income tax now.

Not claimableThe purchase price of the propertyCapital cost — never an allowable income-tax expense.

Not claimableLegal fees on purchase / a first lease over a yearCapital in nature.

Not claimableYour own time or labourYou can’t pay yourself a deductible wage for managing your own property.

Based on 2026/27 UK tax rules · GOV.UK source · This is an estimate, not personal tax advice — always check your own circumstances with HMRC or a qualified accountant.

The rule in plain English

You can deduct costs that are wholly and exclusively for renting out the property, as long as they’re revenue (running costs) rather than capital (improvements). Fixing something counts; upgrading or extending it usually doesn’t. Mortgage interest is the big exception — it’s relieved as a 20% credit, not a deduction.

Quarterwise categorises each expense against the right property as you go, so the right figures flow straight into your quarterly updates. See the rental income tax calculator to estimate the tax once your expenses are in.

Common questions

What expenses can landlords claim against rental income?

Day-to-day running costs incurred wholly and exclusively for the letting: letting agent fees, insurance, repairs and maintenance, replacement of domestic items, ground rent and service charges, accountancy, advertising for tenants, and utilities/council tax you pay during voids.

What is the difference between a repair and an improvement?

A repair restores an asset to its original condition (like-for-like) and is an allowable revenue expense. An improvement upgrades or extends it (a better kitchen, an extension) and is capital — not deductible from rental income, though it may reduce Capital Gains Tax when you sell.

Can I claim mortgage interest?

Not as a deduction. Under Section 24 you receive a 20% basic-rate tax credit on residential finance costs instead. See our Section 24 calculator.

What is Replacement of Domestic Items Relief?

It lets you claim the cost of replacing furnishings, appliances and kitchenware provided for the tenant (sofa, fridge, carpets) on a like-for-like basis. The first time you buy an item isn’t covered — only its replacement.

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