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HMRC internal manual

Property Income Manual

HM Revenue & Customs
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Deductions: General rules: Main types of expenses: Common parts (cost of)

In a block of offices or flats there may be separate parts of the building that are not let out but are used in common by the tenants. If so, the landlord can deduct expenditure on the upkeep of the common parts from their rental business profits.

However, the deductions for the common parts may need to be restricted if the landlord uses part of the property privately or there are uncommercial lettings, see PIM2220.