Introduction to this document

Flow chart - claiming rent-a-room relief

Rent-a-room relief is an automatic tax relief which applies to rent and related income received from letting all or part of your only or main home. The relief exempts income up to £7,500 per tax year. Naturally, there are rules and restrictions that need to be followed and taken into account before relief is allowed.

Flow chart

The Flow Chart - Claiming Rent-a-room Relief will help you decide if the relief is applicable to your rental income.

You may find our documents Election for Rent-a-Room Relief Not to Apply and Election for Alternative Calculation Where Rent-a-room Applies helpful when considering a claim.