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  • RE: HS253 Furnished holiday lettings (FHL)

    Hello HMRC Admin 10, Occupancy - Under English law, the possession and use of property by or without agreement and without any claim to ownership. So surly the "Occupancy conditions" must apply to the person(s) that took "possession and use of property" and not the person/company that an agreement is with. Accommodation - Under English law, a dwelling is defined as a self-contained 'substantial' unit of accommodation, such as a building, part of a building, caravan, houseboat or other mobile home. A tent is not normally considered substantial. If accommodation is a self-contained unit, then each unit is treated individually. So yes to both of my questions. * Can they leave for one night and come back for another 31 days? * Can they move to another unit (Cottage, Chalet, caravan etc...) after 31 days with a new booking so the continuous days start again? I would appreciate it if you would take the time to confirm. Kind regards
  • RE: HS253 Furnished holiday lettings (FHL)

    Thank you for taking the time to reply and providing me with all the this information, unfortunately I have read these documents already and none the wiser. Sorry to bother you again, but I'm not sure that you have answered either of my questions in a way that I can understand. 1) Does this rule apply to company bookings where the accommodation is used by a succession of short-term occupants? Example; The Company books a unit for 6 months, but the unit never has the a person staying longer then 5 days in concession. You say "by reference to the company’s occupation" "company's is a possessive form of company and it represents" so can I assume employee's and not the company? Would you also be so kind and reply to question 2) The second question is; if an individual stays for 31 days, * Can they leave for one night and come back for another 31 days? * Can they move to another unit (Cottage, Chalet, caravan etc...) after 31 days with a new booking so the continuous days start again? The rules say "the accommodation is in the same occupation", so if they change unit (accommodation) on the same complex then can I assume this is okay?
  • HS253 Furnished holiday lettings (FHL)

    I have a questions relating to: HS253 Furnished holiday lettings (FHL) "Do not count longer-term lets of more than 31 days" 1) Does this rule apply to company bookings where the accommodation is used by a succession of short-term occupants? Can I assume it works the same as (VAT Notice 709/3) "The rule does not apply to bookings by companies where the accommodation is used by a succession of short-term occupants, and each stay is less than 29 days at a time."? 2) The second question is; if an individual stays for 31 days, * Can they leave for one night and come back for another 31 days? * Can they move to another unit (Cottage, Chalet, caravan etc...) after 31 days with a new booking so the continuous days start again?