Led by an ACCA-Qualified Accountant • Hayes & UK-Wide
Official 2026 Landlord Edition
📄 Use this checklist to maximize allowable deductions on your UK property return.
The Complete Landlord Allowable Expense Checklist
Every legitimate expense you claim reduces your net taxable profit and lowers your HMRC tax bill. Keep this checklist handy when organizing your records.
1. Property Repairs, Maintenance & Renewals
General property repairs: Mending roof tiles, fixing gutters, repairing broken windows, plastering, interior and exterior repainting.
Must be like-for-like maintenance, not a capital improvement.
Accountancy & tax return fees: Professional fees paid to your accountant for preparing rental accounts and filing your Self-Assessment or Let Property disclosure.
100% tax deductible against rental income!
Energy Performance Certificate (EPC): 10-year EPC assessment costs.
Fire safety & smoke alarms: Smoke detector installation, carbon monoxide alarms, fire extinguishers in HMOs.
4. Replacement of Domestic Items Relief (F&F)
Replacing white goods: Replacing an old washing machine, fridge, freezer, dishwasher, or cooker with an equivalent modern model.
Furniture & furnishings: Beds, sofas, dining tables, wardrobes, curtains, and floor coverings (carpets, laminate).
Only applies when replacing existing items for existing tenancies, not initial furnishing.
Disposal costs: Council or private charges for taking away the old discarded appliances or furniture.
5. Insurances, Utilities & Ground Rent
Landlord insurance policies: Specialist buildings insurance, landlord contents, public liability, and rent guarantee insurance.
Void period utility bills: Council tax, standing water charges, electricity, and gas paid by you between tenants.
Service charges & ground rent: Annual block management service charges and ground rent on leasehold flats.
6. Travel & Vehicle Mileage
Business mileage (45p per mile): Driving to inspect the property, meet tradespeople, attend inventory handovers, or visit agents.
Keep a simple log of dates, destinations, and mileage.
Public transport & parking: Bus, train, Tube fares, and parking tickets incurred solely for property management visits.
⚠️ Important Note on Section 24 Mortgage Interest:
Mortgage interest is no longer deducted directly as a rental expense for individual landlords. Instead, you claim a 20% basic rate tax credit on your finance costs on your Self-Assessment. We calculate this exact relief to ensure you don't overpay tax.