I needed to repair / paint property before renting it out.

This is a tax treatment question that depends on your specific circumstances, so I'd recommend checking with an accountant if you're unsure. But here's the general principle:

**Pre-letting repairs (before a property is first let):** HMRC generally treats these as **capital costs**, not deductible expenses. The reasoning is that work done to bring a newly acquired property into a lettable condition reflects the state you bought it in. Capital costs go on the balance sheet as part of the property's value, not in P&L expenses.

**Repairs to an already-let property:** Work done between tenants to restore a property to its original condition is typically a **revenue expense** - deductible against rental income. In TinyTax, these would go in **"Other charges"**.

**"Cost of raw materials and consumables"** is for trading businesses with stock - not the right place for property expenses.

The key test is: could the property have been let without this work? If not, it's likely capital.

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