The Renewals Basis b) Where a residential property is let unfurnished
{"Image DocumentName": "The Renewals Basis b) Where a residential property is let unfurnished", "Image ImageDescription": "A furnished property is one that is capable of normal occupation without the tenant having to provide their own beds, chairs, tables, sofas and other furnishings, cookers etc. The provision of nominal furnishings will not meet this requirement. If the accommodation is not furnished, or only partly furnished, the 10% wear and tear allowance is not due. HMRC Property Income Manual PIM 3200.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}