Hi Dominic Pratt
Thank you for your question.
In relation to the extract from the SA105 property notes, as outlined, this makes reference to residential non-furnished holiday lettings.
Although the wording details residential non-furnished holiday lettings, “replacement of domestic items relief” cannot be used for a Furnished Holiday letting” as pointed out in the PIM4105 manual overview as followed: PIM4105 - Furnished holiday lettings: overview - HMRC internal manual - GOV.UK (www.gov.uk) as Furnished Holiday lettings are treated slightly differently from other rentals for certain tax purposes.
More information is held on PIM4140:
Furnished holiday lettings