Hi,
Usually the rental business does not begin until the first property is let. Any expenses incurred before the first let must be solely for the rental business and must not be capital expenditure. Any qualifying pre-letting expenses are treated as incurred on the day the rental business commences.
If you have already let your first property in 2024 to 2025 then the expenses will be incurred in 2024 to 2025. There is no splitting expense into different tax years. You can see guidance here:
PIM2505 - Beginning and end of a rental business: commencement
Any loss that you make in 2024 to 2025 can be carried forward to later tax years so you are not losing out.
The main method of relieving a loss is to carry it forward and deduct it from future rental business profits. When carrying forward a loss you must use it in full against the first available rental business profits. You cannot opt to take a smaller amount. You can see guidance here:
Losses
Thank you.