Rent a room income below taxable limit - enter into self-assessment or not?

Hi! I fill self-assessment due to being a foreigner. This past year I also had income from a lodger which was below the taxable threshold. Would I enter the income in my self-assessment or do I not enter it at all as it didn’t reach the taxable limit? Many thanks!

Hi,

We are presuming that you complete a paper SA105 (UK property page) as you have stated that you are a non UK resident.

If this is the case and your rent a room income is is £7500 or less (or £3750 if let jointly) then you would only need to put an 'X' in Box 4 of the SA105. You would not need to complete any other boxes on the SA105.  

Thank you.

Hi, thank you, could I please also clarify for which tax year to count the lodger payment for April received on April 2 2023? Would I count it in 2022/2023 entirely, as it was received before April 5, or would I appropriation 1/6th to 3022/2023 and 5/6 to 2023/2024? Thank you!

And actually, I am filling the online self-assessment rather than paper form, I couldn’t find any section for rent a room - I guess if it’s below £3750 it then doesn’t get entered anywhere? Or should I select yes in the UK property over £1000 and then it will trigger the opt in to rent a room? Thanks a lot!

Hi,
It is usually the date the payment was received (if using cash basis) therefore in your scenario this would be the 2022-23 tax year.
More information can be found in Property Income Manual PIM1094 
Thankyou.

Many Thanks! Also I did find the rent a room section now, thanks again for the help.

Hi VJ01,
Thank you for your question. Within 'Tailor your Return' you would select 'Yes' under 'income from UK Land and/or property' as you have stated. You would then need to go into 'Fill in your return' and under 'UK property' you would answer 'Yes' to the question 'Do you want to claim Rent a Room relief ?' and then 'Yes' to the next question if the rents you received were less than £7500 (or £3750 if it is a jointly onwned property).
Thank you.