UK Landlord Forum / Life

My tenant vacated the property at the end of 24-25 tax year. I will be selling the property so no longer letting it. I have incurred some costs for cleaning, rubbish clearance etc (tenant has partly contributed to cost, which was withheld from his deposit) plus letting agent end of tenancy fees, which were billed to me in the current tax year.  Can I declare these costs in my 24-25 tax return and offset against income received in 24-25?  Thank you

If you have been using the cash basis for your return (income and costs reported as they actually happened), no, the costs (and the contribution from the deposit as income) will go on your 25/26 return.
If you've accounted on an accruals basis, you can pro rata things, but it's nowhere near as simple.

Thank you for your helpful response.