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.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 2025 — See all updates

Documents

HS223 Rent a Room Scheme (2025)

HTML

HS223 Rent a Room Scheme (2024)

HTML

HS223 Rent a Room Scheme (2023)

HTML

HS223 Rent a Room Scheme (2022)

HTML

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.

Updates to this page

Published 4 July 2014
Last updated 6 April 2025 show all updates

  1. The helpsheet for tax year 2024 to 2025 has been added and the version for tax year 2020 to 2021 has been removed.

  2. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  3. The helpsheet has been added for the 2022 to 2023 tax year. The helpsheet for the 2019 to 2020 tax year has been removed.

  4. The helpsheet has been added for the 2021 to 2022 tax year.

  5. The helpsheet has been added for the 2021 to 2022 tax year.

  6. The helpsheet has been added for the 2020 to 2021 tax year.

  7. The helpsheet has been added for the tax year 2019 to 2020

  8. Self Assessment helpsheet H223 for the 2019 tax year has been added.

  9. The 2017 to 2018 helpsheet has been added to this page.

  10. The helpsheet has been added for the tax year 2016 to 2017.

  11. 2016 to 2017 Rent a Room limit has been updated.

  12. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  13. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  14. First published.

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