Holiday let

25/04/2019 11:08:47
We own a flat which is available as a holiday let all year. We struggle to fill it for the minimum 105 days. I can’t find any information online as to what expenses are tax deductible if the total lets in a year are less than this.

Can anyone point me in the right direction for HMRC info on this?

Re:Holiday let

25/04/2019 18:10:40
Hi Gillian H,

For accommodation to qualify as Furnished Holiday Lettings (FHL) it has to pass 3 occupancy conditions and these are set out in our Helpsheet HS253 found below:

HS253 Furnished holiday lettings (2019)

With relation to expenses that can be set against rental income from FHL, details of certain expenses can be found in the notes that accompany the Property Income supplementary page of the Self-Assessment return. These can be found here:

UK property notes

Thanks for your question.

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This message was edited 1 time. Last update was at 25/04/2019 18:11:25