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Posted Wed, 18 Sep 2024 15:35:46 GMT by riceborat
Hello, Where can I find guidance on the regulations for income from periodic income from renting your primary residence on airbnb? I have searched far and wide and can only find info on a second property scenario OR rent-a room. I am looking for information on how to declare income if you receive airbnb income for your owned home (primary residence) only when away on holiday. I would like to understand what the parameters are and how to declare the income (and expenses) Thanks in advance, 

Name removed admin .
Posted Thu, 26 Sep 2024 11:43:39 GMT by HMRC Admin 20 Response
Hi,
Income gained from the letting of your main residence with Airbnb is solely to be declared in the UK Property Supplementary page SA105.
There is no specific form or section relevant to Airbnb income.  
However, depending on your letting income I suggest you refer to SAM100050 - Records: set up taxpayer record: criteria for a PAYE / SA record and SAM100060 - Records: set up taxpayer record: criteria for an SA record and to ensure that you meet the criteria regarding the declaration of property income.
Thank you.

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