A Furnished Holiday Letting (FHL) is what HMRC calls a property you're renting out to customers in the UK or the European Economic Area (EEA). To count as an FHL, there needs to be decent furniture provided for your guests to use. You also need to be renting it out commercially – meaning you're aiming to make a profit out of it. In practice, though, it will generally still count if all you're doing is covering your costs out of season.