Broadly a 'furnished holiday let' (FHL) is a furnished residential property that is let on short term tenancies during the tax year. The furnished holiday let rules are abolished from 6 April 2025 and an anti-forestalling rule applied from 6 March 2024. The commentary below explains the rules that applied for 2024/25 and earlier years.
There are two types of FHL businesses: a UK FHL business and a European Economic Area (EEA) FHL business. Under these banners all the profits and losses
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Web page updated on 17 Mar 2025 13:24