To qualify as a FHL your property must be:
in the UK or in the European Economic Area (EEA) – the EEA includes Iceland, Liechtenstein and Norway
furnished – there must be sufficient furniture provided for normal occupation and your visitors must be entitled to use the furniture
The property must be commercially let (you must intend to make a profit). If you let the property out of season to cover costs but did not make a profit, the letting will still be treated as commercial. All your FHLs in the UK are taxed as a single UK FHL business and all FHLs in other EEA states are taxed as a single EEA FHL business. You will need to keep separate records for each FHL business because the losses from one FHL business cannot be used against profits of the other.