Guidance

Rent a Room Scheme (Self Assessment helpsheet HS223)

Find out about the Rent a Room Scheme if you're a trader, owner occupier or tenant.

Documents

Details

This guide explains the Rent a Room scheme for traders, for owner occupiers and tenants who receive rent from letting furnished accommodation in their only or main home.

Published 4 July 2014
Last updated 6 April 2019 + show all updates
  1. Self Assessment helpsheet H223 for the 2019 tax year has been added.
  2. The 2017 to 2018 helpsheet has been added to this page.
  3. The helpsheet has been added for the tax year 2016 to 2017.
  4. 2016 to 2017 Rent a Room limit has been updated.
  5. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  6. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  7. First published.