Rent and expenses

A landlord client of ours has a portfolio of properties which have been let for several years. The client now wishes to occupy one of the properties with his family as their main residence because it is closer to his place of work.

If his circumstances change he would let the property again but we believe that there would be no problem in ensuring that main residence relief would apply for the period they live in the property.

Our question is the treatment of the cost of repairs during the time that he occupies the property. Can these or any part of them be claimed as expenses against rental income? If this is possible should they be claimed in the tax year when they are incurred or when the property is re-let?

Suppose he occupies the property for a relatively short period only. The repairs carried out during...