As we embark on a new tax year, many commercial property owners and business managers are reviewing budgets, forecasting costs and speaking to their accountants. One area often overlooked is how routine property maintenance and cleaning services are treated for tax purposes. Read on to find out more about planning for the 2026 tax year and whether you are claiming allowable property expenses. 

Repairs vs improvements: what’s the difference?

Understanding the difference between repairs and improvements — and keeping clear records — makes a significant difference to year-end reporting. In general terms, routine repairs and maintenance designed to keep a property in its existing condition are usually treated as allowable business expenses (assuming your business operates within a premise). This can include external cleaning, gutter clearance, pressure washing, routine servicing and minor repairs.

Improvements, however — such as extensions, structural alterations or upgrades that significantly enhance the property beyond its original condition — are typically treated as capital expenditure. The distinction matters. Repairs are normally deductible against profits in the year they occur. While capital improvements are treated differently for tax purposes.

Why scheduled maintenance simplifies reporting

Businesses that operate on reactive call-outs often find themselves with irregular invoices, emergency fees and unclear maintenance histories. This can complicate bookkeeping and make expense tracking more time-consuming. A scheduled maintenance plan, by contrast, creates predictable, documented costs. Regular invoices, clear scopes of work, and consistent record-keeping help support accurate accounting and smoother year-end reporting.

Maintenance as asset protection

Beyond tax treatment, routine cleaning and preventative maintenance also protect long-term asset value. Well-maintained buildings typically experience fewer costly structural issues, reduced liability risk and stronger tenant retention — all of which support financial stability. If you’re unsure which expenses are allowed for your specific business, it’s always best to get some personalised advice or speak to HMRC (HMRC also offers an abundance of useful online resources).

As you plan for the new tax year, it may be worth reviewing whether your property maintenance approach is working as efficiently as it could. SPM can absolutely help with this — identifying needs, devising a schedule and doing the work. 

Disclaimer:

This article is intended for general informational purposes only and does not constitute financial or tax advice. Tax treatment varies depending on individual circumstances and current legislation. Businesses and property owners should seek advice from a qualified accountant or tax professional regarding their specific situation.