Rent-a-Room Relief

How is relief granted?

You must enter the amount of exempt income on your:

You will then receive the relief due.

There is a four-year time limit to claim relief. This is important if you have been paying tax on your rental income which should have been exempt.

Opting out

If you do not wish to receive this relief you can request to have the income taxed. You must send the request:

You must do this on or before your tax return's filing date.

Declaring the income

You must declare the rental income even when it is exempt from Income Tax because of Rent-a-Room Relief.

You declare the income in the same way that you claim the relief, on:

Next: How does it affect other reliefs and taxes?