Hmo

HMO Licensing

After some advice on my HMO s
Every five years my properties are inspected by the local council and every time I have to make changes as new legislation and standards etc have changed.
My question is are these changes an allowable expense for the current tax year or an expense to be claimed when I sell
An example. I was told that the window in the bathroom was too small for the bedroom so either I partitioned the room to make it smaller or put in another window at least twice the size.
As this is not strictly a like for like situation where do I stand in terms of claiming for these changes