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HMRC internal manual

Business Income Manual

HM Revenue & Customs
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Specific deductions: dilapidations under a lease: revenue expenditure

Expenditure on dilapidations that are of the nature of deferred repairs is admissible as a deduction to the trader incurring it to the extent that the cost would have been allowable to the trader if the repairs had been executed during the currency of the lease. See, in this connection, BIM41000 onwards, BIM43255, BIM46815 and BIM46935.