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Claiming expenses against rental income

I have a number of properties and do not normally claim for the following expenses in my tax return

1) Travelling to the property (can I claim 0.45 per mile)

2) Stationery cost i.e paper, rent books

3) Proportion of office expenses. What is fair so will not come under HMRC radar.

4) Telephone expenses (do I need to keep records as it would be cumbersome to annotate)

Can i come say a round sum to cover the above expenses say £50 per annum per property



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We complete tax returns on behalf of clients which include rental propeties.


Ideally, you should claim actual amounts incurred, but we do, on occasions, include a round sum, as long as they can be justified.


I would say that 1, 2,4 would be ok - I am not too sure that you could get much deduction for use of home as office though

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07th Dec 2012 14:57

IFP expenses

In respect of point number 3, most of the trading income rules for expenses also apply to property income (see HMRC Property Income Manual). Therefore if a client has a portfolio of properties, which are managed from his home, I would have no problem including a 'use of home expense'. HMRC's BIM47800 outlines what they will accept.

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