Tax rules for holiday homes
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Tax rules for holiday homes
Form Number: IR1021 / Form Code: IR1021
About this guide
IR1021 explains the mixed-use asset tax rules for a holiday home that is used privately, rented to the public for short stays and unused for part of the income year.
What it covers
The guide explains when the rules apply, available opt-outs, taxable income and how expenses are divided between income-earning and private use. Check the current guide for the applicable thresholds and exclusions.
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