Tax & social charges for gite owned by a UK resident

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Hi there,
If a UK resident owns a gite in France am I right in thinking that this should be registered at the local Mairie so that a reference is allocated to collect any Tax de Sejour that the commune may want collecting?
Is there any real benefit from getting a “classification” to reduce the social charges (because I assume none are payable)?
Does the income generated get accounted for “Income Tax” wise in the UK?
Many thanks

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