Georgina owns three holiday flats, all of which she lets furnished with a view to profit.

None of the flats is ever let to the same tenant for more than 31 consecutive days. The number of days for which each flat was available for letting during tax year 2022-23, and the number of days actually let, were:

Days available Days actually let Flat 1 210 99 Flat 2 220 107 Flat 3 252 109 Show Georgina's potential averaging claims.