UK Property 31 - Other Allowable property expenses

Watch a YouTube video on Other Allowable property expenses.

Include any other expenses of the property rental business you have not previously 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.

If your total property income, including income from furnished holiday lettings, before expenses is below £85,000, you can just add up your expenses and put the total, minus any Furnished Holiday Lettings (FHL) expenses, in this box.

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