Rent a room - my only residence but whole house

I occasionally rent out my whole house for odd weekends. As it is only the odd weekend, I stay with family. As this is my only residence, does this fall with rent a room scheme?

Hi,
 

Thank you for your question. Depending on your circumstances and level of income you receive, you may wish to opt-in to the Rent-A-Room scheme. As you rent out your primary/only residence, this should not affect the claim. Please find attached guidance on Rent-A-Room which may help you to decide if registration is necessary: Income Tax rent a room relief  & : Property Income Manual   . Thank you.

Thank you. That is partly helpful. I note "The test requires the individual or individuals in receipt of rental income, to have shared occupancy of the residence in question for all, or part of the period, of occupation which gives rise to the receipts." I also note "The basis period cannot begin before the source comes into existence or continue after the source has ceased." In my situation, I have rented out my whole house for 7 weekends in a row and I come back each Sunday to Friday mid week. Would you consider the basis period to be 7 weeks of which I am resident for a large proportion of it? Or would you consider each weekend to be a basis period and I am not resident whilst the guests are staying here? None of the examples quoted fit my situation.

Hi
Thank you for your question.
I would advise as per your situation that as at no point has the property ceased to be used as your primary/only accommodation before the next letting began or after the previous letting has ceased, the basis period that you would use would be the 7 week period.