Client has a FHL. It is available for let throughout the year. Client lets via word of mouth. The number of days let are recorded on a spreadsheet.
HMRC want documentary evidence that it is available to let, let for the requisite number of days and not let to same person for more than 31 days.
Other than a spreadsheet with days and income on it, how can we document that it is available for the requisite number of days? The HMRC inspector is being very pedantic in other areas and insists he is not allowing FHL treatment without 'documentary evidence'.
Thanks in advance for any pointers!