Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Rent and expenses

Can property expenses for a main residence be claimed against rental income?

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...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon