How should I record changes between personal stays and rental availability?

Keep a factual occupancy timeline

Maintain a dated record distinguishing personal occupation, stays by family or friends, rental bookings, cancellations, maintenance closures and periods advertised as available. Preserve booking confirmations and manager statements so the timeline can be reconciled to income records.

Record changes when they occur, including when listings were opened or paused and when payments or refunds were processed. Availability, actual occupation and receipt of money are different facts; keeping them separate helps the accountant assess the position without reconstructing it from memory.

Ask which distinctions matter for your reporting and whether a change affects existing registrations or other AADE obligations. The accountant should determine tax treatment, while a lawyer or appropriate specialist can assess contractual or permission questions if the use changes. Do not assume a vacant period is necessarily private use or that a family stay has a particular tax consequence. Keep guest information secure and collect no more personal data than the relevant professional says is needed for the records and administration involved.