HM Revenue & Customs

UK Property 16 - Period of grace election

If any property qualified as a furnished holiday letting (FHL) property in the tax year 6 April 2019 to 2020 but did not qualify in the tax year 6 April 2020 to 5 April 2021 you can make an election for a period of grace.

For further information go to Furnished holiday lettings (Self Assessment helpsheet HS253).