Furnished Holiday let/ long term let same year

I have a client who met the FHL criteria in 2021. The criteria is met for 2022 as well but he had a long term tenant in the property from 01/01/2023-31/07/2023. Long term occupation in 2023 tax year is 94 days. My question is do we split the rental as FHL and non FHL in 2023? or is this declared all FHL income for 2023 because he met the criteria? obviously we we do we will need to look at vat and qualifying earning for pension purposes. Thank you very much!

Hi Mihaela Carp,

If the property met the Occupancy conditions for qualifying as a FHL ,after excluding the 94 days in the year 2022/23, then all the income is reported under FHL.
For the year 2023/24 the 118 days from 6/4/23 to 31/07/23 are not included in the 105 day letting condition.
Help sheet 253 provides full info  Furnished holiday lettings (Self Assessment helpsheet HS253)

Thank you.