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Posted Thu, 29 Feb 2024 13:09:47 GMT by michael daly
I have rented my 1-bed apartment which is my primary residence on Airbnb on occasions when I travelled for the last 2 tax years. I travelled on weekends and occasionally for one week at a time. I made roughly £5k each tax year and deducted the £1k allowance, then paid full income tax on the remaining profit on my self assessment tax return under the income from property section. I was unaware of the £7.5k Rent a Room Allowance. However I'm reading now that my situation might fall under the £7.5k Rent a Room allowance? Can someone please confirm, as if that's the case I have paid too much in tax for last two years. In addition, how would I go about seeking a refund for the taxes paid previously?
Posted Thu, 29 Feb 2024 17:54:18 GMT by michael daly
Forgot to mention - the flat was furnished and I didn't live or work abroad during these periods.
Posted Fri, 01 Mar 2024 16:59:33 GMT by HMRC Admin 25 Response
Hi michael daly,
Guidance on the qualifying conditions for the Rent a Room scheme are shown on HS223.
Rent a Room Scheme (Self Assessment helpsheet HS223)
If you consider that you meet the conditions , you can amend your 2022/23 self assessment by 31st January 2025
A formal claim to overpayment relief must be made for years prior to this:
SACM12150 - Overpayment relief: Form of claims
Thank you. 

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