On the Self Assessment , in which box do we need to include the expense for annual Landlord’s Gas Safety Check charge?
Is it in box -
UK Property 27 - Property Repairs and Maintenance or UK Property 30 - Costs of services provided, including wages ?
Repairs and maintenance.
But, to quote the helpsheet…
If your total property income before expenses (including income from furnished holiday lettings) is below £85,000, you can just add up your expenses and put the total (minus any FHL expenses) in box 29.
29 in this case being ‘Other allowable property expenses’, which I suspect may be 31 on your version??
I suggest, as it is a maintenance check, UK Property 27 - Property Repairs and Maintenance.
In practice, as far as I know, it makes no real difference as it is an allowable expense as to which one it goes in.
The other one is intended for services you provide to make life easier for the tenant, like cutting the grass and having a cleaner in.