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Beta This part of GOV.UK is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Property Income Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
28 March 2025 - See all updates
  1. Back to contents

PIM4100 - Furnished holiday lettings: contents

  1. PIM4105
    Overview
  2. PIM4110
    Qualifying tests (IT and CT)
  3. PIM4112
    Historic qualifying tests for IT
  4. PIM4115
    Calculating profits and losses
  5. PIM4120
    Treatment of FHL losses for 2011-12 onwards
  6. PIM4140
    Special tax treatment of FHLs
  7. PIM4150
    Historic treatment of FHLs
  8. PIM4160
    Repeal of Furnished Holiday Lettings rules
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