Lucy

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?

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