AirBnB question

Hello, I’m considering renting out a room in my house and wanted to check the tax implications. The room is on the ground floor and has an en-suite and private balcony. The room would be self contained I.e it can be accessed without entering the rest of the house. There would be no access to the kitchen, so I would put a kettle and fridge in the room, but no cooking facilities like a cooker or microwave. Would this comply with the rent a room £7.5k tax free scheme?

Hi ,
 

Thank you for your question. The rent a room scheme applies to income from providing furnished residential accomodation in your only or main residence, see : PIM4001 - Rent-a-room: overview  . Under the scheme you can be exempt from income tax if your gross receipts are £7500 or less, see : PIM4020 - Rent-a-room: receipts below exemption limit  .  But you can’t then claim any of the expenses of the letting . Thank you .