Rent to Rent property being used as a FHL

If I rent my property on a long term basis (18 months) for a fixed rent to a person/company that is going to operate a FHL from it, can I treat the property as a FHL? (assuming that it meets the FHL criteria). I note in another community post that you have confirmed that if income is paid to a management company it can be treated as being income from a FHL (assuming FHL criteria is met) even if the landlord receives a fixed rent from the management company, so my question is whether the tax treatment is based on the type of agreement in place - a rental agreement or a management agreement - or simply whether the property is being used a a FHL regardless of whether it is the landlord or a person renting the property that is operating the FHL business?

Hi,

The rental property in question could  be treated as an FHL as long as it meets the full criteria here:

HS253 Furnished holiday lettings (2020)

We are unable to answer your main question in respect of the type of rental agreement that you have entered into with the management company. We suggest that you supply full details in writing of the actual type of agreement in place to enable HMRC to review.

Generally as long as the actual FHL criteria is met, then the income would be treated as being received through an FHL

Thank you.