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Can you change from wear and tear to renewals for tax purposes?

Can you change from claiming 10% wear and tear for tax purposes, to renewals system if property is no longer fully furnished (only has carpets, curtains, fixtures and fittings but not tables chairs or beds), or do you keep on claiming the 10%. Notes on HMRC say that you once you choose a system you cannot change but does not mention what to do if no longer fully furnished.

Arthur Wellers replies:
If you look on you can see that the 10% wear and tear allowance cannot be claimed if the property is classified as not fully furnished. You can also see there that 'It isn’t possible to chop and change between the wear and tear allowance and the renewals allowance from year to year.' I would think that if the property ceases to be fully furnished then HMRC would say that you should claim on the renewals basis.  

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