Calculating insurance tax deductions?

[jackboy]

For some reason the insurance company i was with grouped all policies together to start in december. If you insured a property starting in sept then it would be a pro rata payment to dec. This was good as it grouped all the policies to start / end at the same time. I have no idea why it was dec and not april as it would have been better for tax. Im with a different company now that dont do this but i have bought no new properties since transferring to them. My question is, in previous years i have calculated the insurance for the specific period for the tax year. Is it expected that you should calculated the accurate amount paid for the tax year (this would involve calculating how many days of the tax year were at one premium and how many days were at teh higher premium after the renewal in december) OR can you just put down the actual amount you pay within that tax year. i.e. for insurance this year i paid x amount in december

For example if i bought a property in october and the insurance was £250 it runs beyond the tax year by approx 6 months so i could calculate it to be it's true prop rata expense of approx £125 (or whatever it is). Is this necessary as there may be a slight error but all expenses / income would be declared in the period in which they were paid but might not reflect accurately the period for which they covered the property. If any refund of insurance was due when the property was finally sold then this would be included as additional income in the relevant tax return.

thanks and i hope my question makes sense

[Telometer]

You should do it on the basis you describe as "accurate amount paid for the tax year". Just round to the nearest month; that will be fine.