Many thanks for your input, that's very helpful.
you do raise an interesting point if there are multiple properties owned by the same people but slightly different ownership structure - eg AB own property 1 AB own property 2 and BC own property 3 - not a situation i have looked at before so perhaps someone else will comment in that regard
Yes this is the case.
A solely owns properties 1-5
ABC jointly own properties 6-9
Properties 2-9 are let primarily via a single Airbnb account, or other channels offering the same set of properties.
A manages and collects all rental proceeds.
If you are managing agent then in principle if its clear and obvious from the arrangements that the rental income is not yours then it would only be the management fees that would be your income.
Effectively A is the managing agent of the properties, which A owns a share of (as indicated above). A would like to clearly separate the income he receives as a managing agent, from the income he receives as a landlord. This is in part to maintain harmonious relations with all parties, but also as in due course he would like to handover his role as managing agent, either to another owner, or to a 3rd party.
* * *
Returning to the original question, here is a an example of (a) and (b) for sole owner only:
Property 2 qualifies as FHL and earns say £2000 from lets longer than 31 days and £8000 from lets 31 days or less
Property 3 does not qualify as FHL (*) and earns say £3000 from lets longer than 31 days and £6000 from lets 31 days or less
(*) failing pattern of occupation condition
i) Total rent from short lets is £8000+£6000 = £14000
ii) Total rent from properties that qualify as FHL is £2000 + £8000 = £10000
Which figure is used in determining VATable income for the sole owner?
For HMRC self assessment there are separate boxes for FHL and non-FHL. For the FHL box, is HMRC expecting figure (i) or (ii) and does the VAT department expect the same split? Or are there other possible splits?
Sorry in advance if I'm missing some basics (I'm not an accounting/tax professional)
Thanks again for your views.