Renting a room in your home: tax form help

Income from renting rooms in your home​

From 2023, a new income tax exemption is available for those letting out a room in their home using a 'rent-a-room' arrangement.

To qualify as a rent-a-room arrangement:

• the total gross income must not exceed £10,000
  
• the room must not be rented to a family member
  
• the room must be in your main residence, and cannot be a self-contained unit
  
• the lodger must be over 18, or placed in the room by an appropriate organisation if they are under 18
  

In these circumstances, taxpayers can receive up to £10,000 per year tax free.

In any other circumstances, the flat rate deduction is available.

Filling out the form

Complete the section if you're not claiming the rent-a-room relief. Tick the box to confirm if you provide meals and then enter the tota​l gross income you received in the year if the income doesn't qualify for the rent-a-room arrangement.

Deductions​

You’ll receive a flat rate deduction against this income:

• 25% deduction if no meals are provided
• 50% deduction if meals are provided

More help

For more information:

Property income and tax