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Does house swapping incur income tax

Our friends have offered to live in our house for a year while we live in theirs, as we need to be in each other's areas.

Obviously, if we rented our houses to one another, we would have to pay tax on the income, after deducting mortgage interest and other allowable costs.

However, if we simply swap informally and no money changes hands, is there any tax liability?

Comments

  • G_M
    G_M Posts: 51,977 Forumite
    Combo Breaker First Anniversary First Post Name Dropper
    You will be tenants.

    Payment does not have to be in cash - it can bein kind. In this case you will be receiving free accomodation in return for letting them stayin your house.

    * Your insurance will be invalid (unless the insurer knows/agrees)
    * mortgage lender consent
    * gas safety etc
    * tax
    * if you wanted to return before your friend wanted to, you would have to go to court to evict

    New Landlords (general information for new or prospective landlords)
  • angrypirate
    angrypirate Posts: 1,151 Forumite
    Suggest you set up ASTs with a "peppercorn" rent - say £1 a month. That way it cannot be argued that it is anything other than renting to each other.
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