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Posted Wed, 30 Oct 2024 19:00:50 GMT by awayforafellowship
I'm overseas for a research fellowship this year and want to sub-let my property using Airbnb to help cover my costs. Is there a limit on the number of days I can do this? And am I right that I can classify this under the rent a room scheme? It's my main residence, but obviously I won't be living there while I'm overseas!
Posted Fri, 01 Nov 2024 17:04:03 GMT by HMRC Admin 33
Hi,
Please refer to HS223:
HS223 Rent a Room Scheme (2024)
You cannot use the rent a room scheme if the accommodation is in your UK home and it is let while you live abroad. For advice on how to declare your UK property income please see the guidance here:
Renting out your property: Paying tax and National Insurance
There is also further guidance on being a non-resident landlord here:
What the Non-resident Landlords Scheme is
Thank you.
Posted Sun, 01 Dec 2024 18:21:09 GMT by awayforafellowship
Would that also be the case if I rented my flat out while I was living in it but away for a short period for e.g. a conference or a holiday?
Posted Tue, 03 Dec 2024 12:06:47 GMT by HMRC Admin 19 Response
Hi,
If you are living in the property as your main residence, you would be able to use the rent-a-room scheme under the circumstances you describe.
Thank you. 

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