What Expenses Can a Landlord Claim UK? The Full List
The complete list of expenses UK landlords can claim against rental income. From mortgage interest to travel costs, agent fees to insurance — claim everything you are entitled to.
The Latch Team
Editorial
As a UK landlord, you can deduct a wide range of expenses from your rental income before calculating your tax liability. Claiming every legitimate expense reduces your tax bill, but missing deductions means you pay more than you need to.
This comprehensive guide lists every expense you can and cannot claim as a UK landlord in 2026, organised by category. Use it as your annual checklist to ensure you are not leaving money on the table.
Property Running Costs
Day-to-day costs of maintaining and running your rental property:
- Council tax (during void periods only, not when tenant pays)
- Water rates (during void periods only)
- Gas and electricity (during void periods or if included in rent)
- Ground rent and service charges (leasehold properties)
- Garden and communal area maintenance
- Cleaning costs between tenancies
Repairs and Maintenance
Repairs that restore the property to its previous condition are allowable. Improvements that enhance the property beyond its original state are not.
- Plumbing repairs (fixing leaks, unblocking drains)
- Electrical repairs (fixing faults, replacing switches)
- Roof repairs
- Window repairs (not upgrading single to double glazing)
- Boiler repairs and servicing
- Damp treatment
- Repainting and redecoration
- Replacing like-for-like fixtures (taps, door handles)
- Pest control
Repairs vs improvements: Replacing a broken boiler with a similar model is a repair (allowable). Upgrading from a standard boiler to a smart heating system is an improvement (not allowable as a revenue expense). The distinction matters enormously for your tax bill.
Finance Costs
Since April 2020, individual landlords cannot deduct mortgage interest as an expense. Instead, you receive a 20% tax credit:
- Mortgage interest (20% tax credit, not a deduction, for individuals)
- Mortgage arrangement and renewal fees (20% tax credit)
- Loan interest for property purchases or improvements (20% tax credit)
- Bank charges on a property business account
- Overdraft interest on a property business account
Limited companies: If you own properties through a limited company, mortgage interest remains fully deductible as a business expense. Section 24 only affects individual landlords.
Professional Fees
- Accountancy fees for property tax returns
- Legal fees for renewing tenancies or resolving disputes
- Letting agent fees (tenant finding and management)
- Property management software subscriptions (such as Latch)
- Inventory clerk fees
- Professional body memberships (NRLA etc.)
Insurance
- Landlord buildings insurance
- Landlord contents insurance
- Landlord liability insurance
- Rent guarantee insurance
- Legal expenses insurance
Compliance and Safety Costs
- Gas safety certificate (annual inspection)
- EICR electrical inspection
- EPC energy performance certificate
- Smoke and carbon monoxide alarm installation and testing
- Legionella risk assessment
- Fire safety equipment
Travel Costs
- Mileage to and from rental properties (45p per mile for first 10,000 miles)
- Parking costs when visiting properties
- Public transport fares for property visits
Keep a mileage log: Record the date, destination, purpose, and miles for every property-related journey. Latch can help you track these costs alongside your other expenses.
Office and Administration Costs
- Stationery and postage
- Telephone calls related to property management
- Proportion of home office costs if you manage from home
- Advertising costs for tenant finding
- Reference checking and credit check fees
Replacement of Domestic Items Relief
Since April 2016, the 10% wear and tear allowance was replaced with Replacement of Domestic Items Relief. You can claim the cost of replacing furnishings on a like-for-like basis:
- Replacing furniture (beds, sofas, tables, chairs)
- Replacing white goods (fridge, freezer, washing machine)
- Replacing carpets and curtains
- Replacing kitchen utensils, crockery, cutlery
The relief covers the cost of a like-for-like replacement. If you upgrade, you can only claim the cost of an equivalent replacement, not the upgrade.
What You CANNOT Claim
These costs are not deductible against rental income:
- Property improvements: Extending the property, adding a conservatory, converting a loft, upgrading from single to double glazing
- Initial property purchase costs: Stamp duty, solicitor fees, and survey costs for buying the property (these are capital costs for CGT purposes)
- Personal expenses: Clothing, meals, or personal travel not related to property management
- Capital repayments: The repayment portion of your mortgage (only interest qualifies for the tax credit)
- Your own labour: You cannot charge for your own time spent managing the property
- Fines and penalties: Any fines from non-compliance or HMRC penalties
How Latch Helps You Claim Everything
The biggest reason landlords miss deductions is disorganised record keeping. Latch addresses this directly:
- Automatic categorisation of expenses into HMRC-approved categories
- Receipt scanning that captures and stores proof of every expense
- Year-end tax reports that list all claimable expenses by category
- Prompts for commonly missed deductions
- MTD-compatible quarterly submissions from April 2026
Never Miss a Tax Deduction
Latch automatically categorises your expenses and generates tax-ready reports. Scan receipts, track mileage, and claim every penny you are entitled to. Start your free 30-day trial. No credit card required.
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Get Started with LatchDisclaimer: This guide covers allowable expenses for UK landlords as of the 2025/26 tax year. Tax rules change regularly. The distinction between repairs and improvements is fact-specific and can be complex. Always consult a qualified accountant or tax adviser for advice on your specific circumstances. Last updated February 2026.
