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Legislation
Income Tax (Trading and Other Income) Act 2005

Crossheading Furnished accommodation: rent-a-room relief

  • Section 309 Rent-a-room relief
  1. Furnished accommodation: rent-a-room relief
  2. Rent-a-room relief

Section 309 | Rent-a-room relief

From legislation.gov.uk

(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).

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