Once your tenant has moved into your property then, as a landlord, you need to maintain it to that same standard through property refurbishment. Any repairs can be viewed as maintenance “as long as you are maintaining it to the same standard as before”.
If you decide to renovate your rental property before your tenants move in then the cost cannot be claimed as a maintenance expense for the tax year as the repairs were done before the property was let. These are all allowable expenses to the tax man .
If the renovations were done your the tenant moved in, HMRC would view these expenses as property improvements (because you had to improve the property before it could be let). These expenses should be noted as they are Capital expenses and can be offset against any taxable profit that you make on the sale of the property in the future.
For more information HM Revenue & Customs has detailed information on deductions for property refurbishment.
If you are considering making some property refurbishments, Mistoria has a full renovation team ready to take on your entire project, from start to finish