Pre letting expenditure

Allowable costs

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I find myself going around in circles a little when it comes to pre trading expenditure for rental properties. I have read lots of guidance and still a little unsure and would really appreciate any further help. 

Typical scenario is as follows:

Client purchases his first and only BTL. His mortgage is a BTL interest only mortgage which confirms his sole purposes for the purchase is to let the property. He would hold initial talks with letting agents in terms of expected rental income/their charges etc. before the property is purchased in addition to before they are formally engaged. 

Some costs are incurred between property purchase date and the date of the first rental receipt, the agent is engaged and starts advertising the property somewhere between these two dates. Lets say it is empty for two months and the agent is formally engaged after month one and the tenant moves in in month 2.

Costs incurred are as follows (pre letting)

Mortgage interest

Repairs and maintenance - carpets/painting/garden etc. 

My questions are as follows:

1) When does the trade start, I assume after agent is engaged/advertising starts? Is there not an argument that the purposes all along was it to be a letting business?

2) If some of the costs above fall before the date determined at (1) what, if any, would be available as pre letting expenditure? For this particular property, it was in an ok state so able to let but the owner has decided to put some fresh paint on and improve garden etc but surely this isn't capital as he could have left it as it is? Interest of course would be revenue cost also. 

Thanks in advance

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