Related Commentary  Related CasesRelated HMRC Manuals

786(1)  For the purposes of this Chapter an individual has rent-a-room receipts for a tax year if–

(a)the receipts are in respect of the use of furnished accommodation in a residence in the United Kingdom or in respect of goods or services supplied in connection with that use,

(b)they accrue to the individual during the income period for those receipts (see subsections (3) and (4)),

(c)for some or all of that period the residence is the individual's only or main residence, and

Need help? Get subscribed!

To subscribe to this content, simply call 0800 231 5199

We can create a package that’s catered to your individual needs.

Or book a demo to see this product in action.