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HMRC internal manual

Property Income Manual

From
HM Revenue & Customs
Updated
, see all updates

rent-a-room: flowchart

Flowchart for years up to and including 2004-05

The flowchart below shows when rent-a-room relief may be due. The limits used in the flow chart are those applicable to the years 1997-98 to 2004-05.

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Flowchart for years 2005-06 onwards

The flowchart below shows when rent-a-room relief may be due. It reflects the change made in ITTOIA05 to remove the anomalous treatment of balancing charges when receipts were above the exemption limit - see PIM4030.

Click here to view the flowchart.