Relief is not given against:

expenses deducted against rent-a-room receipts (ITTOIA 2005, s. 783AN);

payments by employer (ITTOIA 2005, s. 783AO);

payments by firm (ITTOIA 2005, s. 783AP);

payments by close company (ITTOIA 2005, s. 783AQ);

coronavirus support payments (see ¶708-750ff.).

Key terms are defined in ¶229-000.

Expenses deducted against rent-a-room receipts

No relief is given to an individual for a tax year if:

the individual qualifies for rent-a-room relief for the tax year;

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