HMRC correction issued for OTM letter for rental cost deductions

HMRC have recently sent a letter to recipients of a One to Many letter issued in December 2023 suggesting that some rental costs may have been incorrectly claimed on 2021/22 tax returns. The CIOT did not see the draft of that letter before it was sent out. This latest correction letter confirms that a new boiler may be allowed as an expense against rental income when it consist of an upgrade due to an advance in technology.

Here is the link to the original letter
HMRC One to Many Letters sent to landlords concerning rental costs