Property allowance: contents: exclusions from relief: expenses deducted against rent-a-room receipts
No relief under the property allowance against relevant property income of an individual in a tax year if:
the individual has rent-a-room receipts above their individual limit and does not elect to apply the alternative method of calculating profits (see PIM4030).
In both cases the individual would therefore be deducting actual expenses, which is consistent with the principle in PIM4438 that an individual cannot use the property allowance against one relevant property business, and deduct expenses as normal in calculating profits of another relevant property business.
For more info on rent-a-room scheme please see PIM4000 onwards.