Hi there,

New landlord here with a super basic question. My service charge bill comes twice a year, paid as a lump sum, once at the end of December and once at the end of June. To correctly claim service charge off my taxable income, do I just claim the percentage of the bill which is relevant to the tax year (e.g. for the Dec bill covering 31st Dec-30th Jan, the tax year is 86/181 days of this bill, so I would multiply my overall Dec bill by 86/181 to arrive at the amount I can claim for)?