The
Rent a Room scheme
If you already have a lodger or are thinking about letting furnished rooms in
your home, you can receive up to £4,250 a year tax-free (£2,150 if letting
jointly). This is known as the Rent a Room scheme.
You may also want:
Rent a room scheme (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.