Letting fee expenses for finding new Non-residential tenant

I have a non-residential property overseas since 2019. My previous tenant has left, and a letting agent helped me find a new tenant for a three-year lease, for which I paid a one-off letting fee. Can this letting fee be reported as a property expense? Thank you so much.

Hi,
Agent fees paid by landlords for services related to their rental property are tax deductible against rental income. This includes fees for letting agents. To qualify as an allowable expense, the fee must be incurred wholly and exclusively for the rental business. You can see guidance here:
PIM2120 - Deductions: main types of expense: legal and professional costs 
Thank you.