One of my clients has got one property which consists of 7 flats under HMO. When filing his tax return on property pages of tax return, shall I state it as one property or 7. If answer is one property then how about if the clients wishes to sell one of these flats in the future? or is it that you can't sell some of the flats under HMO and you can only sell as one property? Any help is most appreciated.