PIM4113 - Furnished holiday lettings: changes to the rules - 2011-12 and following

This is an advance version of a new Self-Assessment Helpsheet (Word 109KB) on furnished holiday lettings. It covers the changes to the rules for 2011-12 and for 2012-13 and following and is designed to provide help to most owners of furnished holiday lettings properties. Further more detailed technical guidance will be added to this manual in due course.

References in the helpsheet to Property Income Manual (PIM) guidance are to material that has not yet been included in the PIM but will be included by the time the helpsheet has been published as part of the SA forms and guidance material for 2011-12. References marked ‘XX’ are to page numbers in that material that have not yet been settled.