Allowable expenses for landlords: SA105 boxes 24 to 29 (2025 to 2026)

Updated 7 October 2026

You can claim the running costs of your rental business. On the UK property pages (SA105) they go in boxes 24 to 29. This guide lists what HMRC says goes in each box for the 2025 to 2026 tax year.

Box 24: Rent, rates, insurance and ground rents

• the rent for a lease of a property you let
• business rates, water rates and Council Tax
• property and contents insurance
• insurance against loss of rents (if you claim under your own policy, the money you receive goes in box 20)
• ground rents

Box 25: Property repairs and maintenance

HMRC says: "A repair restores an asset to its original condition, sometimes by replacing parts of it." Replacing a part with the nearest modern equivalent is still a repair if the improvement is incidental, for example a single-glazed window replaced with a double-glazed one. Costs to maintain your property include:

• exterior and interior painting, damp treatment, stone cleaning or roof repairs
• furniture repairs
• repairs to any machinery supplied with the property

Box 26: Non-residential property finance costs

For a non-residential property, you can claim the costs of getting a loan to buy it, and the full interest on that loan. For a residential property, finance costs go in box 44 instead. Read our guide to mortgage interest and box 44.

Box 27: Legal, management and other professional fees

You can claim:

• management fees paid to an agent for rent collection, advertising and administration
• legal and professional fees to renew a lease of less than 50 years
• professional fees to evict an unsatisfactory tenant so that you can let the property again
• the costs of appealing against a compulsory purchase order

You cannot claim:

• costs for the first letting or subletting of a property for more than a year
• the costs to agree and pay a premium on the renewal of a lease
• fees for planning permission, or to register title when you buy a property

Box 28: Costs of services provided, including wages

Services you provide to your tenants, such as communal hot water, gardening or cleaning. If tenants pay you for these services, include that money as property income.

Box 29: Other allowable property expenses

• stationery, phone, business travel and other small costs
• part of a premium paid to a landlord for a lease, if you sublet
• irrecoverable debts written off, but only if you do not use cash basis

Box 36: Replacing domestic items

For residential lettings, you can claim the cost of replacing a domestic item, such as a bed, a free-standing wardrobe, curtains, carpets, a fridge, a television, crockery or cutlery. The new item must be only for the tenants, and the old item must no longer be available for use. You cannot claim the first purchase of an item. If the new item is better than the old one, you can claim only the cost of a like-for-like replacement.

What you cannot claim

• Capital costs: buying, selling, improving or altering land, property, equipment, furnishings or furniture. HMRC's examples include adding an extension, installing a security system where there was none, and replacing a kitchen with one of a higher specification.
• Expenses with the property income allowance: if you claim the £1,000 property income allowance, you cannot deduct any allowable expenses.