UK Allowable Rental Expenses - can i accrue them?

[jenny.channing@googlemail]

Hi - Can anyone confirm if I can accrue my allowable rental expenses. I paid for a new kitchen, decoration, and electrical work on a flat I bought. These are allowable expenses, but i would like to recognise the cost over 5 years, to reduce my tax bill in the coming years. Can i do that? or do i need to recognise the full cost in the year of the expense? Any advice would be appreciated.