Box 36 - Costs of replacing domestic items -– for residential lettings only

I noticed in the 2022 notes found at: https://www.gov.uk/government/publications/self-assessment-uk-property-sa105/uk-property-notes-2022#uk-property-details That the notes include a reference to box 36 only being applicable to Holicay Lettings, see extract from notes below: "Box 36: Costs of replacing domestic items (for residential non-furnished holiday lettings only)" Is this an error in the 2022 notes? My understanding was this box could be used for any residential property domestic item replacment expense.

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
Regards.

I have the same question as Dominic regarding furnished residential lets [NOT holiday lets]. The point is, it looks like an HMRC description error for Box 36 as there isn't a box for furnished residential lettings when I replace domestic items. Please confirm which box should be used for when I replace domestic items in furnished residential lettings if it isn't Box 36. Thanks.

You have not stated explicitly but I belive Box 36 can be used for normal non holiday property letting expenses. The title of the Box 36 guidance might be clearer if is said "(Does not apply to Furnished Holiday Lettings)" or "(This box should not be used Furnished Holiday Lettings)" By stating "(for residential non-furnished holiday lettings only)" it implies it does not apply to normal residential lettings that are not Holiday Lettings, as it states it "ONLY" applies to Non-Furnished Holiday Lettings.

Hi PFsea,

On the SA105 supplementary page, there is a choice of Furnished Holiday Lets (FHL) or Residential property income. Your lettings would fall into one of these options. Box 36 is for the cost of replacing domestic items, if you fall under residential property income.  

There is guidance below provides examples of what can be considered domestic items.

UK property notes (2022)

Thank you.

I get it that I can now use Box 36 for residential furnished lets, but I think the point you've not addressed is the confusion spawned from the description i.e. Box 36: Costs of replacing domestic items (for residential non-furnished holiday lettings only) - this i confusing and should be amended to something most would understand at a glance.