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Council Tax expense when property is unlet

09/05/2019 14:59:14
I was unable to let my property between 5th January 2018 and 25th April 2018 and was obliged to pay council tax myself during that period.
Since 25th April 2018 the property has been re-let.
I now understand that council tax paid whilst the property was empty is an allowable expense. I was unaware of this at the time I submitted the 2017/2018 property income tax return. Can I now include that expense in my 2018/2019 return ?
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Re:Council Tax expense when property is unlet

10/05/2019 13:07:23
Hi

Thanks for your question. You can only inlcude expenses paid out from 6 April 2018 to 5 April 2019 on your 2018-19 tax return. You can however amend your 2017-18 tax return to include the expenses not claimed for the period up to 5 April 2018. If you filed your return online, you can amend it yourself online. If you filed a paper tax return, you can write to us to make the amendment for you. You can amend your 2017-18 tax return any time up to 31 January 2020. Our address if you wish to write to us is H M Revenue & Customs, PAYE & Self Assessment, BX9 1AS. Please quote your National Insurance number or your 10 digit Self Assessment number on any correspondence.

This message was edited 1 time. Last update was at 10/05/2019 13:20:58

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Council Tax expense when property is unlet

10/05/2019 13:47:01
It depends when it was paid. You can do an amended 2017/18 return to claim what was paid in that year.

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