Getting lodgers and couples..

quocvo

Hello,

Does a couple in one room count as one lodger under the rent a room scheme? The only reason why I ask is because under a HMO, it only counts as one household. Therefore, under the rent a room, can I have one couple in one room and a single person in another room?

Many thanks for your help!

Quoc

00ec25

the RAR scheme works on the total value of rent received, makes no difference if that comes from one or 50 people, if it totals more than £4,250 pa then you owe tax on the excess above £4,250

please remember that total income means just that, you cannot split receipts into "rent" and "bills", its the total that counts

also note that if you have more than one lodger then you lose part of your CGT exemption as the property is no longer wholly your main residence - see bottom of page 2 on HMRC guide 283 . So 2 or more unconnected (couple = 1 "person") persons means you become liable for CGT when you sell it. And don't think you can hide how many lodgers you have - electoral roll, tax returns and many other places require/record how many you've got