Lodger, definition of “main residence”

lazyii

Hello, I would be greatful for some advice. I own my house outright (no mortgage). My mother owns a flat near her house in another city, and I will be staying there for three months in order to spend some time with her,, not paying rent, but paying bills and council tax.

I will continue to pay bills and council tax on my current house during that time. If I take in a lodger, will they remain a lodger, even though I will not be in the house very often (I might come back for the odd day here or there). They will be entitled to stay in one room, and have use of the shared facilities, and will be on their own most of the time, but I assume it will still be classed as my home. The government website states/ “You’re a resident landlord if you let out part of a property which is your only or main home.”, so I guess I am seaking clarity in what a “main” home means.

Many thanks for any advice, I have tried to find the answer online and failed!

davidmcn

It will depend on the circumstances, but if your intention is to return after a temporary stay elsewhere then I would say it remains your main home.

theartfullodger

No point asking us: It's what a judge decides if your occupant claims to be an AST tenant & sues for illegal eviction (criminal & civil offence) and/or non-protection of deposit and/or invalid s21 etc etc etc

lazyii

Thank you both. Theartfullodger (great user name), I do understand that to be the case, but I was interested to know if there was any guidance on what constiturles a “main” residence. I would rather get it right from the start, rather than cause my lodger or myself any confusion. Many thanks again.

AnotherJoe

You could simplify matters by not paying your mothers home bills / council tax directly which is the implication of your post but giving your mother the money to pay them herself. Assuming you don't alter your address with banks etc then I don't see why your main residence would be deemed to have changed.
However it does seem reckless to take ina lodger and then go away for 3 months. Is that really necessary ? If I was doing that I'd want it to be a lodger I had had for some time who I had built up some trust with.

CIS

My mother owns a flat near her house in another city, and I will be staying there for three months in order to spend some time with her,, not paying rent, but paying bills and council tax.

You are not regarded as being resident for council tax purposes and won't be liable for the council tax charge on the property. Your residence for council tax purposes will stay at your main home.

00ec25

"main" home is a series of concepts, not a single definition. They are based on extensive case law examining many scenarios. The concept is summarised as "degree of permanence, continuity and expectation of continuity"
https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64460

subjective assessments to inform those aspects include:

• At which residence you are registered with a doctor / dentist
• Where the majority of your possessions are kept
• Where you return to during periods of leave or at the end of employment
• Your long-term intentions
• Are you already regarded as mainly resident elsewhere for council tax purposes
• Where you are registered to vote
• Membership of clubs and other social activities
• Where you receive post
• Which property you regard as your main residence
• How you split your time between your residences
• At which residence your partner / dependants live
• From which residence your children attend school
• At which residence you spend time with your family
• From where do you commute to/from work

in your case it appears you will be temporarily residing with your mother. So there is no continuity in your move "away", but if you make a habit of that every few months and/or start to tick a number of the lists above, then your position is less clear.

Also as above, don't pay bills yourself. Give the money to mother. If she lives with you then that is simply household expenses. If she does not live in the flat then sorry, but she is in receipt of taxable income whether you pay the bills yourself or give her the money so she can pay them (obviously the net taxable income should be zero though as they cancel out each other)

macman

CIS wrote: »

You are not regarded as being resident for council tax purposes and won't be liable for the council tax charge on the property. Your residence for council tax purposes will stay at your main home.

OP will therefore lose the CT single person discount due to the lodger being in residence also.

CIS

macman wrote: »

OP will therefore lose the CT single person discount due to the lodger being in residence also.

Yes, assuming the 'lodger' has their 'sole or main residence' in the property.