Self Employed full/short 08 - Repairs and maintenance of property and equipment

Include any:

• payments made towards repairs and maintenance of business premises and equipment
• renewals of small tools and items of equipment

Do not include:

• repairs of non-business parts of premises or equipment
• costs of improving or altering premises and equipment

Note: If you claim the trading income allowance, you cannot also deduct allowable expenses or simplified expenses, do not enter an amount here.

For more information on the trading income allowance, go to Tax-free allowances on property and trading income.