TaxSimba — Landlord Furniture and Appliances: Replacement of Domestic Items Relief
Preparation worksheet

Optional offline planning aid, not a tax return or filing confirmation.
Keep completed notes securely; never include passwords or one-time codes.

WORK THROUGH THIS EXAMPLE
When replacing an appliance, note what it replaced, why it was replaced, any upgrade element and any amount recovered from selling the old item. A new invoice alone cannot establish whether it is an initial furnishing, replacement or improvement.

DECISION TO RESOLVE
What evidence supports the qualifying replacement amount?

YOUR POSITION
Relevant year and source: ____________________
Evidence supporting your answer: ____________________
Missing item and who will obtain it: ____________________
Deadline or next review date: ____________________

1. Identify the property and old item.
Notes: ______________________________

2. Keep the replacement invoice and date.
Notes: ______________________________

3. Record equivalent-cost evidence for an upgrade.
Notes: ______________________________

4. List delivery, disposal and old-item proceeds.
Notes: ______________________________

5. Reconcile any agent payment to avoid double claims.
Notes: ______________________________

Actions agreed and responsible person:
____________________________________

Guide: https://taxsimba.co.uk/blogs/landlord-replacement-domestic-items-relief
Check the current guide and official sources before relying on a deadline or process.