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Board & Lodging Adjustment
I haven't dealt with hotels for a little while but the Inland Revenue used to have a summary of adjustments to be made for hotel and guest house proprietors.
For instance if the hotel had 25 bedrooms or less then the adjustment to make for the first adult was £2690, subsequent adult £1275. If a married couple £3965.
These figures are out of date but the Inland Revenue should be able to provide the table & it saves fiddling around with private proportions etc.