Self employed beautician rents a building. She operates her trade from one room, and she then rents out the other rooms to other healthcare professionals who pay her a rent. She is responsibile for the overall building, insurance, utilities, employment of receptionist and provision of central facilities etc ... she then charges a rent for the other rooms to various other clinicians.
I am assuming the rental income she receives from the other clinicians should be declared on the property pages of her SATR as opposed to "other income" in her self employment pages, along with any direct property costs she pays e.g the rent she pays for the overall building? If treated as property income, her trade profits are lower and her class 4 nic is lower.
Thank you for reading thus far.