When this guide is useful
A rental is purchased, repaired, listed and first occupied on different dates.
The distinction that matters
Readiness and availability for the intended rental use need factual support. The purchase date and first booking are relevant evidence but are not interchangeable rules.
A worked situation to investigate
An investor closes in August, completes required work in September and receives the first tenant payment in October.
The example is illustrative. Begin with the underlying event and its source documents, then separate missing facts from disagreements about their treatment. Work through the checks below in the order that matches your file, rather than treating a completed checklist as a tax conclusion.
Build a traceable handoff
Identify the affected person, entity or property and the relevant period. Keep original evidence, corrections and the reviewer's written conclusion connected. If the facts change after review, preserve the earlier version and ask whether the change affects implementation.