1. Mortgage interest is claimable although, since April 2017, there have been restrictions 
  1. Management charges/commission to letting agencies 
  1. Property repairs – but not “improvements” 
  1. Renewals of fixtures on a like-for-like basis (modern equivalents are acceptable) 
  1. Maintenance costs and decorating – including gas safety certificates;  
  1. Advertising for a tenant and obtaining/drafting a tenancy contract; 
  1. Buildings/ contents insurance  
  1. Council tax, water rates, service charges etc. if the landlord incurs these; 
  1. Replacing furniture/white goods/furnishings on a like-for-like basis  
  1. Travel costs to a rental property for inspections/repairs 
  1. Accountancy!