Rent-a-Room Scheme
- This refers to the HMRC fixed allowance for resident landlords with lodgers (not purpose built flats in which the landlord has a separate flat).
- Spouses can elect to split the allowance when both let furnished accommodation in their joint home.
- Each can claim half the allowance before paying income tax.
- In tax years 2011-12 / 2012-13 this would be £2125 each.
Published: 11 November 2013
Last Updated: 30 November 2021