PFsea

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.

I had the same issue a few years ago and you need your PAYE to be NMW - bearing mind you could earn much less than the £17k you mention, if you work less hours at NMW.

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.