My client sole owner of two rental properties (was three)
One of the properties has been empty for three years and has been let only in October 2019 though work has been carried by the tenant from April 2019 who then subsequetly moved into the property in October.
We are completing the 2018-19 tax return and my client has claimed mileage, interest and council tax. I assume these costs would not be considered as pre-letting under HMRC PIM2505
What about pre-letting costs from April 2019 ?