Rent-a-room relief

Rent-a-room relief

The following Owner-Managed Businesses guidance note Produced by Tolley provides comprehensive and up to date tax information covering:

  • Rent-a-room relief
  • Conditions
  • Income must be otherwise taxable as trading income or property income
  • Accommodation conditions
  • Meaning of residence
  • Basis of assessment
  • Individual’s limit
  • Gross receipts of up to the individual’s limit
  • Gross receipts of more than the individual’s limit
  • Interaction with PPR relief
This content is no longer in use on TolleyGuidance
This content is no longer in use on TolleyGuidance
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