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HM Revenue & Customs

UK Property 30 - Costs of services provided, including wages

Watch a short YouTube video on Costs of services provided, including wages.

If you also provide services to your tenants, such as:

you can claim for the associated costs if you can demonstrate they were for the let property. If you receive any income for the services you provide you should include this as property income.

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.