Dominic Pratt

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.

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.