Rent-a-room relief and rental income as non-resident landlord in same tax year

For part of the 2023-2024 tax year, I used the rent-a-room scheme to rent out a room whilst I was living in the property, and the total income I received was below the £7,500 threshold. I then moved abroad, and rented out the same property as a whole, for the remainder of the tax year as a non-resident landlord. Will part of the income come under the rent-a-room scheme, or will both sources of rental income be classed the same? Are allowable expenses only permitted once the property has been let as a whole property? Any guidance on how to complete this for the self-assessment would be much appreciated. Thank you

Hi
Thank you for your question, I refer you to PIM4010 Rent-a-room: exemption limits which states- Individual moves leaving lodger
The are circumstances in which the qualifying individual with a lodger, moves to a new home leaving the old home unsold and the lodger in occupation. Rent from the letting may, in these circumstances, continue to qualify for rent-a-room relief until the end of the basis period during which the qualifying individual moved.
If, after the individual moves, the lodger is allowed the use of the whole house (whether or not extra payment is involved) you can accept that:
•    the existing source continues,
•    the basis period does not therefore end at the date of the extension of the occupation,
•    the rent-a-room conditions are satisfied until the end of the basis period (but no longer).
Following the end of the basis period the following guidance will apply, which is still PIM4010 and can be located on the same web page as the above guidance - Taxpayer moves abroad
If a taxpayer lets their home in the UK while they live abroad, they will not normally be within rent-a-room. This is because the let property will not usually be a residence of theirs at any time during the basis period for the letting. See below for more detail.
Regarding the expenses part of your question, I refer you to HS223 HS223 Rent a Room Scheme (2024) which gives the following guidance of the 2 methods used to calculate your tax- 1.2 If your gross receipts are more than the Rent-a-Room limit
If your gross receipts are more than £7,500 (or £3,750), you can choose how you want to work out your tax:
Method A
You pay tax on your actual profit — your total receipts less any expenses and capital allowances.
Method B
You pay tax on your gross receipts over the Rent-a-Room limit — that is, your gross receipts minus £7,500 (or £3,750). You cannot deduct any expenses or capital allowances if you choose this method.
HMRC will automatically use your actual profit (Method A) to work out your tax.
If you want to pay tax using Method B, you need to tell HMRC within the time limit. You will continue to pay tax on your gross receipts over the Rent-a-Room limit until you tell HMRC that you want to change back to paying tax on your actual profit (Method A).
If you pay tax using Method B, this automatically stops if your rental income drops below £7,500 (or £3,750) limit.
 

Thank you for your response. Just to clarify, it isn’t the same lodger that I had during the Rent-a-Room period, I now rent out the whole property to new, different tenants. Will this change the circumstances?

Hi Lucy,
 Based on the information provided in your question and previous question, we would advise that as tenancy ended and a new tenant is now renting the property in its entirety that the two incomes should be declared separately as under rent a room relief and as residential rental income.
Thank you.