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Legislation

Income Tax (Trading and Other Income) Act 2005

Chapter 1 Rent-a-room relief

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Crossheading Introduction
Crossheading Basic definitions
Crossheading Individual's limit
Crossheading Relief if amount does not exceed limit
Crossheading Alternative calculation of profits if amount exceeds limit
Crossheading Elections
Crossheading Interpretation

Part 7 Income charged under this Act: rent-a-room and qualifying care relief
Chapter 1 Rent-a-room relief

Chapter 1 Rent-a-room relief

From legislation.gov.uk

Contents

Crossheading Introduction
Crossheading Basic definitions
Crossheading Individual's limit
Crossheading Relief if amount does not exceed limit
Crossheading Alternative calculation of profits if amount exceeds limit
Crossheading Elections
Crossheading Interpretation