There are two important preliminary definitions in particular.

‘Rent-a-room receipts’

The ‘rent-a-room receipts’ which can qualify for relief are receipts in respect of the use of furnished accommodation in a residence in the UK and receipts in respect of the supply of goods or services (e.g. meals, cleaning or laundry) in connection with that use.

Such receipts will only be ‘rent-a-room receipts’ for a tax year if:

(a)they accrue to the individual during the income period for those receipts;

(b)for some or all of that period the residence is the individual’s only or main residence (see ¶303-050); and

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