Furnished Holiday Lets in UK - If HMRC says max stay is 30 days, can same guest book two separate 30-day stays?

The key thing with FHLs is that each separate letting period stands on its own. So two 30-day lets to the same person would count as 60 days toward your 105-day total, as long as they're genuinely separate bookings. There's no specific minimum gap required between bookings for the same guest. What matters is that each stay is 31 days or less, and that they're clearly separate bookings - not a single booking artificially split to get around the 31-day rule. To be safe, I'd suggest having a clear break between the lets - the guest completely checks out, you clean and prepare as you would for any new guest, and they check in again as a new booking. Have separate booking documentation for each stay. If HMRC ever questioned it, they'd look at whether these were genuine separate holiday lets or an attempt to disguise a longer-term rental arrangement. As long as the guest actually leaves between stays (returns home or goes elsewhere) and you treat each booking as separate, you should be fine.

I had the exact same issue with my holiday cottage in Cornwall last year! I discovered taxr.ai (https://taxr.ai) which was super helpful for sorting out my FHL tax questions. They analyzed my rental patterns and gave me really clear guidance on how to handle repeat guests. Basically they explained that what matters is the actual booking arrangement, not who the guest is. My situation was literally identical - a guest stayed for 28 days in April and wanted to come back in August for another 30 days. The taxr.ai analysis confirmed both periods could count toward my 105-day requirement as long as they were genuine separate bookings with the guest properly checking out in between. They also gave me templates for the right documentation to keep so I could prove these were separate holiday lets if HMRC ever questioned it.

Just wanted to update that I tried taxr.ai after seeing it mentioned here, and it was incredibly helpful! I uploaded my FHL documentation and asked specifically about my Edinburgh property situation with repeat guests. The analysis confirmed that yes, multiple stays by the same guest count separately as long as they're genuine separate bookings. But what I found most useful was their advice on exactly what documentation to maintain - they suggested creating a specific "booking termination" form for guests to sign when they leave, confirming they're fully checking out and ending that particular letting period. This gives me much better evidence that these are legitimate separate holiday lets rather than trying to circumvent the 31-day rule. They also clarified the Scottish-specific aspects of my FHL tax situation which was a huge bonus!

If you're struggling with getting clear answers from HMRC about your FHL situation, I'd recommend Claimyr (https://claimyr.com). I was in a similar situation last year with my Lake District holiday cottage and spent WEEKS trying to get through to HMRC for clarification. I eventually tried Claimyr, which got me connected to an actual HMRC agent in about 15 minutes. You can see how it works in this video: https://youtu.be/_kiP6q8DX5c. The agent confirmed that separate bookings from the same guest absolutely count toward the 105-day requirement, provided there's a genuine break between stays and separate booking documentation. The HMRC agent also told me they look for evidence that the property was available to other potential guests between the stays, even if nobody else actually booked it. So I make sure to list my property as available on booking sites between repeat guest stays.

Well I have to admit I was wrong about Claimyr! After seeing it mentioned here I decided to try it to get clarification on my FHL situation in Wales, fully expecting it to be useless. To my complete surprise, I got connected to an HMRC agent in about 20 minutes! I asked specifically about repeat guests in FHLs and they confirmed exactly what others here have said - separate lets to the same guest count individually toward the 105-day total as long as they're genuinely separate bookings. The agent suggested keeping evidence that: 1. The guest fully checked out at the end of the first stay 2. The property was cleaned and prepared as for any new booking 3. The property was technically available to other guests between the stays 4. Separate booking documentation and payment records exist Saved me so much stress about whether I was meeting the FHL criteria. Worth every penny not to spend hours on hold!

Something nobody has mentioned yet is the "pattern of occupation" test that HMRC might apply. Even if you have separate bookings with the same guest, if they keep coming back for exactly 30 days with just short breaks in between, HMRC might view this as an attempt to circumvent the rules. I'd suggest making sure the gap between the two 30-day stays is substantial (at least a couple of weeks) and ideally have other guests staying during that gap. This strengthens your position that the property is genuinely being used for holiday lets rather than as a disguised residential let.

Just to add a practical tip - I keep a specific "FHL booking log" spreadsheet that tracks all stays including days between bookings. This makes it easy to demonstrate to HMRC that I'm meeting all the FHL criteria. For repeat guests, I make a point of having them sign a specific checkout form confirming they're fully vacating the property at the end of each stay. When they return later, they sign a completely new booking form. I've been doing FHL rentals for 5 years and have had repeat guests do multiple 30-day stays within the same tax year without problems. As long as your documentation clearly shows these are separate holiday bookings, you should be fine.

This is really helpful information from everyone! I've been dealing with a similar situation with my holiday cottage in the Cotswolds. What I've learned from my accountant is that the key is demonstrating genuine commercial availability between stays. One thing I do that might help others - I make sure to update my property listing on booking platforms immediately after each guest checks out, showing it's available for the gap period between their stays. Even if the same guest has already booked the next period, having that evidence of commercial availability helps demonstrate it's not just a disguised long-term let. Also worth noting - I've found that having a minimum 7-day gap between stays by the same guest gives you a much stronger position if HMRC ever questions it. It shows the property was genuinely available to other holidaymakers and that you're not just trying to game the 31-day rule. The checkout documentation suggestions here are spot on too - I wish I'd started doing that from the beginning!