Deadline for returns

Commentary – Endacott on Furnished Holiday Lettings 5.2.6

Generally

Commentary – Chanda on Property Investment 1.5 ; Chanda on Property Investment 2.3.2 ; Chanda on Property Investment 4.1 ; Endacott on Furnished Holiday Lettings 5.2.1

Incorporation

Commentary – Chanda on Property Investment 15.3 ; Chanda on Property Investment 15.4

Interest on underpayments and repayments

Commentary – Key Data ¶2-337

Linked transaction rules not applicable

Commentary – Endacott on Furnished Holiday Lettings 5.2.4

Penalties

Commentary – Key Data ¶2-336

Rates

Commentary – Key Data ¶15-500

Rates and bands

Commentary – Chanda on Property Investment 4.3.1

Returns and payment date

Commentary – Key Data ¶2-335

Subsidiary dwellings rules

Commentary – Endacott on Furnished Holiday Lettings 5.2.4

Three-year test not applicable

Commentary – Endacott on Furnished Holiday Lettings 5.2.5

Time limits

Commentary – Chanda on Property Investment 4.8