FHL and occupancy tests - any relaxation?

Satisfied the 105 days test, but not the 210 days test

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Hi all,

Client has owned a qualifying FHL for years. For 2020/21, the property was let for 120 days, but was only available for let for 150 days due to the closure of the country due to Coronavirus.

Period of Grace election only applies to the 105 days 'actually occupied' test (which was, in any case, satisfied), but not to the 210 'available for occupation' test, so on the face of it my client's FHL will not qualify for 2020/21 (presume this will be the same for every FHL landlord for 2020/21).

Does anyone know if HMRC have relaxed their 210 days test due to the unforeseen circumstances applying in 2020/21, please?


Replies (3)

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Replying to Wanderer:
By Software Seeker
30th Jul 2021 09:00

Wanderer wrote:

Discussed here:-

Manu thanks.

Have also just found this link which seems pretty clear (HMRC's final reply on the thread):-


Would be wise to make relevant notes on the white space if claiming FHL treatment. And obviously to make sure that it wasn't stated anywhere as being 'closed for business'.


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Replying to Software Seeker:
By Wanderer
30th Jul 2021 09:11

Yep, samish posting on the HMRC forum that I linked to in my linked thread.


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