Tied accommodation while letting out own home

I am a Vicar in the Church of England and live in a Church property as House for Duty (I am then salaried by the Diocese as well). I still have a mortgaged property which is let out. It is the only house my wife and I own. As we are in a tied house, does our mortgaged house remains our place of residence? If so, where does that leave us with regards to any tax owed from the rent? Many thanks.

Hi,

You can find guidance which covers two or more residences and job-related accommodation here:

CG64555 - Private residence relief: two or more residences: job-related accommodation

If you and your wife receive rental income from your property which exceeds the £1000 property allowance each, you will need declare your property income to HMRC.

Tax-free allowances on property and trading income
Work out your rental income when you let property

Thank you.