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HMRC internal manual

Capital Gains Manual

Furnished holiday lettings: other points

Property only partly used as Furnished Holiday Lettings

TCGA92/S241 (7)

If only part of a property is let as furnished holiday lettings, an apportionment between the part so used and the remainder should be made on a just and reasonable basis. In particular, the approach taken for the purposes of TCGA92/S52 (4), see CG74150+, should be followed.

Private residence Relief

TCGA92/S241 (6)

Where a property which

  • has been used for furnished holiday lettings, and
  • whose acquisition cost has been reduced as a result of roll-over relief under TCGA92/S152 orTCGA92/S153

qualifies for private residence relief, see CG64200+, a special rule applies, see CG61452.