Readers’ forum: Holiday lets

There has been much discussion on various internet forums about the impact of coronavirus on furnished holiday letting status but I am struggling to find definitive advice to give to my clients.

There are two separate tests: the 105-day letting condition and the 210-day availability condition. In most cases the 105-day test can be managed by a combination of the averaging and period of grace rules but what about the 210-day test?

Were the properties still available for rent even though for most of last year it was illegal to rent out accommodation? In which case could HMRC really argue that the properties were available to somebody who wanted to break the law?

I would like to hear from advisers on what they might be doing for their furnished holiday letting clients. Has any reader obtained a definitive ruling from HMRC on the issue?...