情况有点复杂，就简单说一下。
其实就是一个出租房没有收入但发生的费用是否可以抵另外一个出租房的收入
另外怎样证明这个没收入的房子是出租房呢？BTL的房子贷款算不算？
首先把每套房子profit &loss 做出来。如果其中一套房子产生loss
- 你可以用房子A的loss Carry over 到下几年度直到loss被offset 同一套房子的profit完毕。
or 2。 你可以用房子A的loss 去offset其他房子的profit。
信息绝对真实可靠，哈哈
算总帐，不是分开算账，那个今年没有租出去的房子，如果下一年租出去了，那你应该可以convince hmrc那个房子是你出租business的一部分的吧。
谢谢mm，那我怎么证明这个房子是出租房呢？贷款转为btl之前也空置了很久，那段时间发生的费用是否也可以抵税呢？
就是我们的自住房，一直没卖掉，后来买新房子后把贷款转过去了，老房子就申请了btl，但实际上我们并不打算出租，一直挂在市场上卖的
不打算出租啊，一直在卖，转成btl是为了我们买另外一个房子
理论上来讲，这套不是用来出租的话，是不涉及到profit and loss的. 但是你可以take own risk做账。。
Losses from uncommercial lets
Relief for losses is only available if the loss arises from commercial letting. If you let out a property on terms that aren’t commercial, such as to a friend or a relative for a reduced rent, expenses incurred can only be deducted up to the amount of the rent received for that property.
This will mean you don’t make a profit or a loss.
You can’t use any excess expenses in a later tax year, even if you subsequently start charging commercial rent in that tax year.
我刚好也看到类似文章，你那段说的是没有商业目的出租，理论上我觉得应该是可以的，虽然当时银行贷款没转，但只要证明我不在里面居住应该就行了
Under current tax rules, all sources of income from land and property in the UK are generally regarded as deriving from the same single property rental business except for furnished holiday lettings and provided that the ownership is the same.
Overseas properties are treated separately and are not included in the UK property rental business. What this means is that if you have two rental properties and one is not producing any rental income, the rules effectively allow expenses incurred in relation to one property to be offset against income from another. The exception to this is if a property is let on an un-commercial basis. For example, if you let a property to your daughter for half the commercial rent, you would not be able to utilise any loss against profits from other properties and the loss would only be available against future profits from the same tenancy.
Do you have more than one property let on a commercial basis?
If so and one of those properties is empty but available to let, then you will be entitled to claim the mortgage interest, service costs or repairs and maintenance costs you incur whilst the property is empty against your total rental income from all properties whilst a tenant is being sought.
As long as the expenses are incurred for the purposes of the property rental businesses, it does not matter that there is insufficient income from the property in question.
What this means is that if one property in a portfolio makes a loss, that loss is automatically relieved against any profits made by other properties in a portfolio.
一般hrmc不会challenge你的账目。 当然风险自担。
我就是不想做违反原则的事，所以上来咨询的。但你看这段，只要当时房子是可以出租就行，我也可以证明当时我们已经不住那里了
Do you have more than one property let on a commercial basis?
If so and one of those properties is empty but available to let, then you will be entitled to claim the mortgage interest, service costs or repairs and maintenance costs you incur whilst the property is empty against your total rental income from all properties whilst a tenant is being sought.
税局问你的时候，你能合理的解释就行。虽然这个机率很小 
我不是为了说服税务局，我是为了说服我家那位做账的，前提就是必须合理合法 
我每次都花100给会计做我私人self assessment。。。虽然我自己也能做，cant be bothered 。。。 
没事了，最多查之前6年账
按照这里的说法 available to let的empty property也是可以算的，但如果你在卖那就不是available to let了。
还有如果算出租房，卖完以后会涉及到cgt的问题。
这个钱真没必要给，我俩大学都学过会计，而且平时都有记账的习惯，就用一个朋友开发的小程序。每年做账都不需要很久，当然你那一百镑也是良心价，记得当年忽视IR，还罚了不止这个数呢！
中介说可以卖和出租同时进行的。。
这个之前是我们的主要居所，假设出租一年没租出去，然后就需要考虑cgt？又糊涂了
非常有道理。 claim了出租用途，那自住用途应该就自动消失了，那么卖房是应该涉及到cgt. 楼主还是谨慎一些比较好。
做过自住的出租房最后18个月没有cgt，所以楼主应该没问题。
如果出租也在进行，那应该是满足available to let的说法了。
法规就是用来研究找漏洞的。。
自住的出租房最后18个月没有cgt？是说房子出租的时间不超过18个月就不需要交cgt？