Rent-a-room scheme
Alternative calculation of profits if amount exceeds limit
Generally
Income chargeable
Property income
Trading income
Calculation of profits
Elections
Alternative method of calculating profits
Not to apply full relief
Time limit on adjustment of assessment
Exclusive receipts condition
Full relief
Generally
Income chargeable
Property income
Trading income
Generally
Individual's limit
Letting, meaning
Property income
Property losses
Qualifying individual
Relevant allowance, meaning
Relevant balancing charge
Rent-a-room receipts, meaning
Residence, meaning
Taxable income, meaning
Total rent-a-room amount, meaning
Trading income