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I am looking for advice on my situation - I have called HMRC and no one seems to know the answer. I currently rent a 2-bed flat from my landlord and I live with a friend of mine. We moved in on the same day and we split rent and bills 50/50. However, it is only my name on the lease and I have sublet rights - the landlord wanted to do it this way as she thought it was easier to have a single point of responsibility. It has come to my attention that I may have to pay tax on the rent my friend pays under the Rent a Room Scheme. I cannot seem to find a straight answer to this question online and I have rang HMRC a couple of times and no one seems to be able to give me an answer. My first question is whether my situation as a renter falls under the Rent a Room Scheme, or whether it only applies to those who own the property? If it does apply to me, would the rent that I pay to my landlord be considered a deductible expense? In this case, it would mean I would only be liable to pay tax if I was charging my friend more than 100% of what I owed to my landlord. If it is not considered a deductible expense, would I have to request that the landlord add my friend to the tenancy agreement (so that we are joint tenants) before I reach the £7500 limit to avoid being liable to pay any taxes?