My wife and I are resident in France and jointly own one single property in the UK which we rent out.
During the 2018/19 tax year, one tenancy ended and the property was empty for 4 months before another tenant moved in. The property is rented unfurnished and was not used by us between tenancies.
First question : Do I have to indicate a private use adjustment (in box 30) for these 4 months ?
During a tenancy the tenant is responsible for paying council tax and electricity. Between tenancies we have paid it.
Second question : Can the council tax and electricity paid by us be claimed as expenses ?
The property is part of a block of retirement apartments. There is a management agent responsible for maintenance of the entire block and communal gardens and all leaseholders pay them management fees. All leaseholders also pay ground rent to another company.
Third question : Are these costs allowable expenses or maybe only some of them ?
Fourth question: In cases where a tenant's deposit is paid to the landlord to compensate for damage, should this be included as income ?
Thanks in advance.