I have a guest staying in May this year for 30 days in my furnished holiday rental. They want to return again in September for another 30 days.

The Letting Condition in HMRC rules says: You must let the property commercially as furnished holiday accommodation to the public for at least 105 days in the year... Do not count longer-term lets of more than 31 days,

If I accept them as a guest in September as well as May would that count as 60 days towards the let time in a year, 30 or none?

If 60, what is the minimum gap between stays? One day? A month? A different guest? Or is it what is "reasonable" ? As reasonable my common sense would say a guest in between of a few days as a minimum.

  • do you think you will have other guests in the intervening 3 months? Apr 2 at 15:45
  • yes I will definitely have guests in between the two stays
    – atreeon
    Apr 3 at 16:27

1 Answer 1


I see on https://www.gov.uk/government/publications/furnished-holiday-lettings-hs253-self-assessment-helpsheet/hs253-furnished-holiday-lettings-2021

If the total of all lettings that exceed 31 continuous days is more than 155 days during the year, this condition is not met so your property will not be a FHL for that year

(emphasis mine)

A stay of 30 days, a gap of months in which other people use the property, and then another 30 day stay is not a letting that exceeds 31 continuous days. It might be worth calling them to confirm this, but it seems pretty clear to me.

  • 1
    The trouble is that while the "Pattern of occupation condition" section you're referring does talk about "continuous" days, the bit about the "Letting condition" further down doesn't use that word and the OP's question is specifically about that condition. Apr 3 at 17:33

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