A new client of mine jointly owns a furnished property in Switzerland with her spouse. They let the property via a local commercial letting agent and declare the income on their UK tax returns on a 50/50 income split basis. I understand that under normal circumstances they can complete Form 17 to opt for the allocation to be other than 50/50 (eg 95/5). However, Form 17 specifically excludes Furnished holiday lets. My client is a 20% tax payer, unlike her husband who falls within the 40% bracket (excluding the property income), so it makes sense to allocate as much income to her as possible. The income from the let is small - approx £12,000 in total. Is there a different route to take to be able to split the income 95/5 (eg an equivalent Form 17)? If the income arises from offering the property and letting it for less than the 140/70 days required for a furnished holiday let, is the income then not considered to be classified as FHL and therefore Form 17 can be used?