Period of grace election for FHL

Have I got this right?

Didn't find your answer?

Please may I check my understanding about the FHL rules? I believe that  the period of grace requirement means that a property must meet the actual letting requirement as a minimum in at least one tax year out of every three tax years. So my client had days let in:

2015/6 of 105

2016/7 of 70

2017/8 of 70

2018/9 of 105

she does not expect to meet the 105 threshold in 2019/20, but is she now covered for that and the next year?


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