ATED tax relief for company owned flat if it is used solely for short lets and airbnb

[Farrella]

I understand that you can apply for ATED relief if the property is rented out for commercial purposes. How does one prove that? Do you need to provide residential AST as well as bank statements that show rental income? If my flat is just used for short lets and airbnb, would that be an issue? The flat's value is £900,000 so I believe the annual ATED charge would be £3500. Realistically, my flat is let for around 200 to 280 days a year, mostly expensive short lets during high season.

Thanks in advance.

[Gordon999]

If the property is held under company name, you have to register online with hmrc and complete the ATED tax return.and follow up by submitting a Relief Declaration Return to claim exemption.