Domestic items replacement relief - accruals basis

Hello, I have a question regarding how the domestic items replacement relief is treated under the accruals basis. Specifically I'd like to know if the relief could/should be apportioned across multiple years (similar to capital allowances or depreciation) in line with the useful life of the item or whether it should always be taken 100% in the year of replacement, regardless of whether using accruals or cash basis? Thank you

Hi bestofboth333,
The guidance on domestic items replacement relief is here:
PIM3210 - Furnished lettings: Replacement of domestic items relief: 2016-17 onwards
Where the relief is available it applies equally irrespective of whether rental profits are computed on the cash basis or the accruals basis.
It is taken as 100% in the year of replacement.
There is no option to stagger this relief.
Thank you.