Tax return from

Dear HMRC, I am the sole owner of a shared ownership flat, holding 25% of the property. In addition to the mortgage, I am responsible for paying rent on the remaining portion I do not own, as well as service charges to the House Association. Whilst my partner does NOT own any share of the property, they will be residing with me and contributing towards the monthly rent payment. They will pay me first, and I will in turn pay the House Association for the rent and service charges. Could you please advise whether I am required to complete a tax return for the payments I receive from my partner? Would they be classified as a lodger in this scenario?

Hi,
 

Thank you for your question. I can advise you that you would not be required to notify HMRC in respect of the payments that you receive from your partner  if that person actually resides with you rather than renting a room in your property. Please refer to the following guidance in respect of RTent a Room : https://www.gov.uk/rent-room-in-your-home/the-rent-a-room-scheme#:~:text=The%20Rent%20a%20Room%20Scheme%20lets%20you%20earn%20up%20to,your%20home%20as%20you%20want. Thank you  .

Amazing. Thanks for clarifying