Holiday lets and HMRC rules?

Hello, Does anyone here understand the rules surrounding extended lets of 31 days plus, please?

Here is the Gov link:

The letting condition. In one paragraph it states this:

The pattern of occupation condition
If the total of all lettings that exceed 31 continuous days is more than 155 days during the year, this condition is not met so your property will not be a FHL for that year.

In another paragraph further down the page it states this:

Do not count longer-term lets of more than 31 days, unless the 31 days is exceeded because something unforeseen happens. For example, if the holidaymaker either:
falls ill or has an accident, and cannot leave on time
has to extend their holiday due to a delayed flight

So, my interpretation of this is that we can let a property for up to 31 days at a time, to one guest. That guest cannot stay longer than 31 days.

We are allowed to let the property for up to 155 days on 31 day bookings, so that allows a further 4 bookings per year from 4 different guests at 31 days.

My managing agent thinks that we are safe to let the property to one guest for more than 31 days, but I’m not convinced.

His tax adviser and mine disagree on how we interpret these rules and HMRC always seem to give different information out on the phone.

Any help most welcome!

Thank you,

Helen