I am looking to rent my father's property who has just moved into a nursing home, to try and raise income. It will be unfurnished so the wear & tear allowance does not apply. Refurb work needs to take place on a tight budget, such as: replacing the old kitchen cupboards on a like-for-like basis and the appliances such as oven, hob and washing machine new carpets and blinds painting and decoration a new heating system replacement light fittings. Please could you let me know whether these are all allowable property expenses which can be claimed offset the tax payable? Also, if they are, my father would make a loss in the first year. Could this loss be carried forward to next year? Is any documentation necessary other than invoices and do HMRC ask for it? Thank you!