Payments within your property rental business must be made for direct work, so essentially yes is the answer! If any part of the payment is not directly linked, then this part would not be an allowable deduction. If wages or salaries are not paid within nine months of the end of your accounting period, then these cannot be included.
Any wages or salaries paid to relatives or connected parties, must show examples of the work done and the reason for each payment. This can usually be shown on an invoice made out by them, or if you are registered as an employer and pay them as an employee, this would be written within their job description/monthly duties. Consider whether wages or salaries paid match the value of the work undertaken i.e. the going rate.
Ensure the overall package including salary, wages, benefits and pension contributions paid, are strictly for business purposes. Where it shows that a definite part of wages/salaries paid was not wholly and exclusively for the purposes of the rental business, this part is not allowable. Where it is not clear whether wages or salaries have been paid for tax purposes for your property rental business or have not been paid at the end of your accounting period, these expenses cannot be allowed.
Any further queries regarding this and other claimable expenses against rental income please get in touch, we work with landlords and rental property owners to keep their bookkeeping and rental portfolio in order ready for tax year end.