Pretty sure it's not 15k. The tax paid on expenditure (20% of 5k, say) is deducted then you pay tax on the remainder.
Your tax free allowance is 10k (just to keep it simple). Your taxable income after expenditure will be 9k. 20% of 9k will be your tax bill.
Your end of year earnings for mortgage purposes will be 15k: income - expenses.
My accountant explained it all to me as I was quite surprises at my tax bill this tax year, so now I claim for EVERYTHING I can just to try lower it. I may be wrong but it definitely wasnt as straight forward as deducting the expenditure and paying tax on the remainder.