London - 90 day rule - tax and FHL??

[Marcus--and-Amy0]

Hello - I have a flat which I rent as an entire property on airbnb - so I am subject to the 90 day rule.

I want to declare my income on my tax return  from the flat as a holiday let as "earnings" not as rental income. This way I can claim mortgage relief on the income and declare it as 100% as my earnings as a lower rate tax player and not have to split it 50:50 on my wife's tax return (higher rate tax payer).

I was looking at the HMRC site and it seems to me for my flat (business) to be counted as a furnished holiday let there are some specific requirements. 

"There are special tax rules for rental income from properties that qualify as furnished holiday lettings (FHLs).... Your property must be available for letting as furnished holiday accommodation letting for at least 210 days in the year"

My question is - does the fact that I am restricted to 90-days per year mean any "entire" property in London can not be considered an FHL?

Help??!!?

Thanks!!

[Helen3]

Yes you're correct you don't fulfil the criteria to be considered as a holiday let under the FHL rules  @Marcus--and-Amy0 

How do you use the property for the rest of the year? I wonder whether it's worth speaking to an accountant as if you do longer term holiday let's too that might count ?