There are time limits within which the taxpayer must tell HMRC if:

they don't want to be exempt when their gross receipts are below the exemption limit of £7,500 (or £3,750), or

they want method B to apply or they want it to stop applying

The time limit is:

one year from 31 January following the year of assessment, that is one year from the normal SA filing date. For example, an election for the tax year ended 5 April 2018, would need to be made by 31 January 2020.

Rent-a-room elections may be withdrawn within the same time limits.

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