Income Tax (Trading and Other Income) Act 2005

309Rent-a-room reliefU.K.
This section has no associated Explanatory Notes

(1)The rules for calculating the profits of an individual's UK property business are subject to Chapter 1 of Part 7 (rent-a-room relief).

(2)That Chapter provides relief on income from the use of furnished accommodation in the individual's only or main residence (see, in particular, sections 793 and 797).