Property expenses

A list of expenses will be displayed when editing an existing source.

1. Click the magnifying glass to select one of the following types.

The box numbers for furnished holiday letting (FHL) and other types of property are shown:

0 9 29 Unspecified

1 6 24 Council tax, water rates

2 6 28 Electricity, gas etc.

3 6 24 Ground rents

4 9 27 Letting charges

5 6 25 Maintenance

6 6 25 Repairs

7 8 27 Management

8 6 24 Insurance

9 6 25 Furniture renewals

10 12 32/33/34 Capital allowances    HS250

11 6 25 Redecoration

12 8 27 Legal costs

13 8 27 Accounting costs

14 6 28 Garden upkeep

15 6 28 Staff wages

16 7 26 Loan interest

17 7 26 Finance charges

18 - 35 Landlord's energy saving allowance (only valid tax years prior to 2016)

19 - 36 Wear and tear (Only valid tax years prior to 2017)

20 - 34 Zero emission goods vehicles (2017 onwards)

21 - 36 Costs of replacing domestic items (2017 onwards)

22 - 33 Structures and Buildings Allowance

23 11.1 33.1 Electric charge-point allowance

24 6 28 Cost of services

25 9 29 Travel costs

26 - 33.2 Freeport Structures and Buildings Allowance

27 11.2 34.1 Zero-emission car allowance

Type 9 expense for furniture renewals can no longer be claimed from 2013/14 onwards.