Tax
on rental income - an overview
Letting rooms in your home can be a useful way to get extra income. However,
if you are letting (or thinking of letting) part of your home it is important
to understand your obligations.
You may also want:
Rent a room for traders (PDF 156K)
Rent a Room applies only to owner-occupiers and tenants who receive rent from
letting furnished accommodation in their only or main home