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HMRC internal manual

Business Income Manual

Specific deductions: repairs and renewals: what is a repair: required by a lease

A taxpayer may lease a property. If, as part of the lease, the tenant agrees to restore the property to a good state of repair, then the repairs are capital expenditure. See BIM35620 for more information on the case law background.

The taxpayer may be able to get relief for all or part of the expenditure under the premium legislation. See BIM46250 onwards.