TL;DR. A guaranteed rent scheme is where a company — or a local council — pays you a fixed rent every month for a set term (typically 3

TL;DR. No — rent from an ordinary residential buy-to-let is an exempt supply for VAT. You do not charge VAT on the rent, and you cannot reclaim VAT

A House in Multiple Occupation (HMO) is a property let to 3 or more unrelated tenants who form 2 or more households and share facilities like a kitchen,