Expenses landlord can claim against income tax

[LOVELYDOVEY05]

I had to put in a new kitchen (electrics were suspect and whole kitchen too old to find replacement doors ) I replaced faulty cooker with built in New bathroom as bath tilting and toilet overflowing downstairs so not wanting to wait until downstairs complained In other words this stuff was 30 years old I also completely repainted I wish I had taken pics

General rules:

Repairs/replacements on a "like for like" basis arising due to use = allowable as an expense against rental income.

Improvements/additions = not allowable against rental income, but allowable against capital gains tax upon eventual sale.

In larger repair/refurbishment projects, you'll probably have a mix of both so may need to apportion your costs, i.e. some allowable against trading income and some allowable against future capital gain.

Also, did you do this work between tenants, or did you do the work before your first tenants moved in (i.e. if you previously lived in it or if you have only recently bought it)?

The devil is in the detail with tax.

Related question: if you discontinue renting the place, but replace the now knackered kitchen (like-for-like due to wear and tear) just before either selling or moving in yourself, can that cost be deducted from rental income, either in the final tax year, or carried back to previous tax years?