Rent-a-room relief

11 March 2008

Issue: 4149 / Categories: Forum & Feedback

Can it be claimed if the taxpayer is not at the property?

Our client who is a member of the armed forces lives in job-related accommodation. He has another house which he owns and he has confirmed that he now allows his son to live in the property rent free.

His son just pays for the running expenses and nothing more. It now transpires that the son's ex-partner is also living there in a spare room paying £300 a month for that accommodation. Our client has asked if he can claim the rent-a-room relief on this.

Our reading of the Property Income Manual at PIM4001 is that he cannot but does an 'intention to occupy' (which is mentioned in the capital gains tax rules for job-related accommodation and allows for the CGT exemption) also flow through into the income tax rules regarding rent-a-room relief (see ITTOIA 2005 ss 784 to 802) despite what HMRC say in their...

If you or your firm subscribes to Taxation.co.uk, please click the login box below:

If you are not a subscriber but are a registered user or have a free trial, please enter your details in the following boxes:

Subscribe Now...

Alternatively, you can register free of charge to read a limited amount of subscriber content per month.

Once you have registered, you will receive an email directing you back to read this item in full.

Please reach out to customer services at +44 (0) 330 161 1234 or 'customer.services@lexisnexis.co.uk' for further assistance.