Taxation logo taxation mission text

Since 1927 the leading authority on tax law, practice and administration

Readers’ forum: Holiday lets

24 August 2021
Issue: 4806 / Categories: Forum & Feedback
Effect of Covid on furnished holiday letting status.

There has been much discussion on various internet forums about the impact of coronavirus on furnished holiday letting status but I am struggling to find definitive advice to give to my clients.

There are two separate tests: the 105-day letting condition and the 210-day availability condition. In most cases the 105-day test can be managed by a combination of the averaging and period of grace rules but what about the 210-day test?

Were the properties still available for rent even though for most of last year it was illegal to rent out accommodation? In which case could HMRC really argue that the properties were available to somebody who wanted to break the law?

I would like to hear from advisers on what they might be doing for their furnished holiday letting clients. Has any reader obtained a definitive ruling from HMRC on the issue?...

If you or your firm subscribes to, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.
Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or '' for further assistance.

back to top icon