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HMRC internal manual

Property Income Manual

From
HM Revenue & Customs
Updated
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Furnished holiday lettings: changes to the rules - 2011-12 and following

The guidance for 2011-12 and following is available in Helpsheet 253 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.