Thank you for your reply but, sadly, it doesn’t answer the question. For the people in this thread, this cannot wait until Apr 2021. I bought in Sep 19 and therefore have income to declare on my 19/20 return (due by Jan 21). In order to establish whether I am eligible to count this income as a FHL then I have to consider the first year of ownership rather than the first tax year (Sep 19 - Sep 20). This period most definitely does include the pandemic. Your suggestion that the pandemic will only affect income to be declared in Apr 21 may be true but it misses the point that there is a clear impact on how 19/20 income is treated.
Please could you look at this again.