UK Property 10 - Other allowable property expenses

Include any other expenses of the holiday property rental business you've previously not included, such as:

• stationery
• telephone
• business travelling
• other miscellaneous costs

Where you're subletting the property and you, or an earlier tenant, paid a premium to your landlord when the lease was granted you may be able to claim for part of the premium paid if the payment is taxable on your landlord as income. If so, include the cost here. Any foreign tax taken off your European Economic Area (EEA) Furnished Holiday Lettings (FHL) income, unless you are claiming Foreign Tax Credit Relief for it on the ‘Foreign pages’.

If you are a non-resident FHL landlord, enter the UK tax taken off in ‘UK tax taken off total rents and other income from property’ instead.

For information on flat rate expenses for landlords please go to Property Income Manual.

Note: Do not complete if you claim the property income allowance, you cannot deduct any allowable expenses or claim any other allowances on this income.