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HMRC internal manual

Property Income Manual

Furnished lettings: contents

ITTOIA/S308, CTA09/S248

This guidance applies to a letting of furnished properties.

This guidance does not apply to qualifying furnished holiday lettings. For guidance on furnished holiday lettings see PIM4100 onwards.

This guidance does not apply to cases falling within the rent a room scheme. For guidance on rent a room see PIM4001 onwards.


Historically the income from providing furniture was not treated for tax purposes as income from exploiting an interest in land. The legislation now includes as part of a property business the income and expenditure from furniture included in a lease of a building (both residential and commercial). It also applies to the provision of furniture as part of a lease of a caravan or the lease of a houseboat, where these form part of a property business.

The following sections look at relief for expenditure incurred on the provision of plant or machinery, including furniture, for use in a residential property. These are referred to in the guidance as “dwelling house”. These items do not qualify for capital allowances (see CA23060), but a deduction may be available for a wear and tear allowance. These sections apply to both a UK property business and an overseas property business.

This section contains the following guidance:

Relief is also available for expenditure on renewals of utensils and on repairs. Guidance on these issues can be found in the Business Income Manual