Well it certainly wasn't in my last return.

Filled in my Self Assessment for 19/20 and included a five figure sum of charges incurred against a Buy To Let Property that went horribly wrong last year. I simply put every charge down legal, remortgage costs, council tax bills etc as one total figure not sure which would be allowed. In the comments box I added 'these are my extraordinary total legal costs I believe are allowable I have details if you require' I assumed they would sort the rest and then come back and ask me to justify what for me was a complex situation. But no. Today I got notification I would receive a tax rebate of £2,700 without any further explanation.

I fear HMRC are so bound up in sorting out Covid19 problems they are accepting stuff they would normally challenge and finance guys with a lot more nous than I will take advantage.

Tax Returns another victim of the pandemic?