10% Wear & Tear Allowance 10% Wear & Tear Allowance change to 'Renewals'

[shaneybaby55]

Hello
I let my flat fully furnished, but have had a T abandon the flat owing rent and even stole items. Police did speak to him yet stated as the items have not been found, it's his word against ours. Anyway I now want to rent the property unfurnished due to this, As I have used the 10% wear and tear in the past I was wondering if I could change it to the Renewals. I have read that you can not chop and change year in year out, and I have also read by an expert that the way the rule is worded they think you can change at least once, does anyone know if this is allowed or heard about anyone who has done this.
Kind regards

[fingers]

Hello
I let my flat fully furnished, but have had a T abandon the flat owing rent and even stole items. Police did speak to him yet stated as the items have not been found, it's his word against ours. Anyway I now want to rent the property unfurnished due to this, As I have used the 10% wear and tear in the past I was wondering if I could change it to the Renewals. I have read that you can not chop and change year in year out, and I have also read by an expert that the way the rule is worded they think you can change at least once, does anyone know if this is allowed or heard about anyone who has done this.
Kind regards

They way I read the wear and tear allowance it's only on furnished properties.

If your flat is no longer furnished, you could not claim a 10% wear and tear

http://www.hmrc.gov.uk/manuals/pimmanual/pim3200.htm



The 10% deduction is given to cover the sort of plant and machinery assets that a tenant or owner-occupier would normally provide in unfurnished accommodation. These are things like:

movable furniture or furnishings, such as beds or suites,
televisions,
fridges and freezers,
carpets and floor-coverings,
curtains,
linen,
crockery or cutlery,
plant and machinery chattels of a type which, in unfurnished accommodation, a tenant would normally provide for himself (for example, cookers, washing machines, dishwashers).
This list isn’t meant to be complete but gives an idea of the assets the wear and tear allowances covers.

[Gordon999]

For fully furnished lettings, there is usually an inventory list with photos to record the items left with T to use in flat.

You can charge the cost of replacing stolen items against rental income.