Those completing the land and property pages for rental incomes need to make sure they've listed appropriate expenses and if it's a furnishedlet, think about claiming the 10% wear and tear allowance.
If you have made a loss on a furnished holiday let, it can be offset against all types of your other income and not just future profits from property income alone.
For those who own "qualifying furnished holiday lettings", such as property that is let for short periods of time to tenants coming for a holiday, the news is even better.