In a block of offices or flats there may be separate parts of
the building that are not let out but are used in common by the
tenants. If so, the landlord can deduct expenditure on the upkeep
of the common parts from their rental business profits.
However, the deductions for the common parts may need to be
restricted if the landlord uses part of the property privately or
there are uncommercial lettings, see
PIM2220.
