I recently had to remove a very old tenant from my property. The property was rented to her fully furnished but she developed Alzheimer’s and inadvertently damaged the place so much that I have had to change the use to unfurnished. After removing the furniture and soiled carpets, I replaced the damaged kitchen, bathroom suite, carpets, oven and hob, decorated throughout and removed the overgrown garden. What can I claim for, please? 

Arthur Weller replies:  

Assuming your replacement of the damaged kitchen and bathroom was a like-for-like replacement, this expense should be allowable as property repairs and maintenance: similarly, for the removal of the furniture and soiled carpets, decoration and restoration of the overgrown garden. See HMRC’s Property Income manual at PIM2030 (tinyurl.com/hmrc-pim2030). Assuming the oven and hob are freestanding, their replacement, together with the carpet replacement, should be eligible for the replacement of domestic items relief. See PIM3210.