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not all expenses are allowable for tax purposes they must be holy and exclusively for the property business if your total property income receipts are below the vat threshold you can put your total allowable expenses in the other allowable property expenses box with the exception of residential Finance costs enter any other allowable property expenses not included else SAR things like stationer phone costs and business travel you should also include costs incurred for gas and electrical safety certificates if youamp;#39;re using the cash basis you can include the cost of limited items such as machinery and tools used for running the property letting but not items provided for use by tenants in the property for example the cost of a computer youamp;#39;ve bought solely for running the property business can be included if youamp;#39;re using traditional accounting claim any Capital allowances for the computer on the next page of your tax return instead you can find more inform
