Rent a room relief was introduced in 1992 to offer a wider range of low cost rented accommodation to individuals, meaning they had the freedom to move around the country to work.

HMRC are looking to tighten the regulation and stamp out those using their properties as holiday homes or for short-term lets and claiming tax relief under the guise of ‘rent a room’. Additional conditions are due to be added to the regulation and will apply from 6 April 2019.

If you require assistance evaluating your circumstances in relation to this regulation please contact us on 01295 477 250 alternatively you can email

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