Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Mon, 09 May 2022 10:43:38 GMT by suzy king
Having rented rooms for 6 months of the financial year, I then changed my mortgage and rented the whole house out in order to move abroad. What formula do I use for this? Can I take advantage of the rent-a-room tax allowance for part of the year (e.g April to October) and then the Property Allowance from November -March? If so, do I need to fill out 2 x SA105? Advice massively appreciated.
Posted Fri, 13 May 2022 13:47:39 GMT by HMRC Admin 20
Hi suzy king,

You can claim the rent a room allowance for the relevant period and the property allowance for the property income.
You only need to complete one SA105.
If the rent a room income is below the allowance this will not be entered on the form.
If it is above, then you will add the amount above to your letting income from Nov-March and then use the property allowance to offset against that.
Further guidance can be found here:
Rent a Room Scheme (Self Assessment helpsheet HS223)
PIM4020 - Rent-a-room: receipts below exemption limit
Self Assessment: UK property (SA105)

Thank you.
Posted Mon, 16 May 2022 14:40:12 GMT by suzy king
Thanks so much for your reply. Unfortunately I had already completed and sent the SA105 by post , just before your reply was posted. I put X in box 4 (because I earned under £7.500 from renting rooms) but then I made the mistake of putting the amount that I had earned from renting a room in Box 37 . Will that matter? Do I need to re-submit?
Posted Tue, 17 May 2022 09:54:48 GMT by HMRC Admin 17

Thank you for your question.

If you have put an 'X' in Box 4 then you do not need to complete any  other boxes in respect of your Rent a Room income.

You will therefore need to write in to advise HMRC of the amendment to your tax return.

Alternatively you can submit an amended SA105.

Thank you.

You must be signed in to post in this forum.