PIM4473 - Property allowance: contents: other considerations: replacement of domestic items relief

If an individual uses the property allowance they are not allowed to deduct any allowable expenditure from their profits for the same period, including any replacement of domestic items relief (see PIM3210), which would normally have been available in calculating the profit of a property business.

It is up to the individual to determine for each tax year whether to use the property allowance or to deduct allowable expenditure, including replacement of domestic items relief.