Laura Ford

I know that you cannot claim rent a room relief and the £1k property allowance on the same property (or if you apply to deselect RaR relief) but if you let a room in your home for under £7.5k, claim RaR relief and also rent out a garage or parking space, can you claim the £1k property allowance against the latter?

Are you sure about this as the guidance at https://www.gov.uk/rent-room-in-your-home/the-rent-a-room-scheme says that the relief applies automatically if income is within the limits and only needs to be declared to HMRC if it is above?

Please could the SME give some guidance on the new Annual Tax Summary that is available for agents to view on the Online Services account? I see that we can now view a breakdown of the past few years' income for some clients. What is the criteria for their inclusion? For example, do they need a PAYE record? When will figures appear for 2023/24? For example, when the P60s are available or not until after we have filed tax self assessment returns? I haven't seen anything about the introduction of this feature, but I may have missed it.