Commentary

B6.603 The individual's limit

Business tax
Business tax | Commentary

B6.603 The individual's limit

Business tax | Commentary

B6.603 The individual's limit

The level of an individual's 'total rent-a-room amount' determines which form of rent-a-room relief the individual is entitled to: the full relief or the alternative method of calculation1 (see B6.604 , B6.605, respectively).

A person's total rent-a-room amount for a year of assessment is the total of his or her rent-a-room income (before any deduction in respect of expenses etc) and any relevant balancing charge2 for that tax year3.

Exclusive entitlement to rent

The individual's rent-a-room relief limit depends on whether he or she meets the 'exclusive receipts condition' for the tax year4. That is, whether he or

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