PIM4060 - rent-a-room: flowchart
Flowchart for years up to and including 2004-05
The flowchart below shows when rent-a-room relief may be due. The limits used in the flow chart are those applicable to the years 1997-98 to 2004-05.
Click here to view the flowchart.
Flowchart for years 2005-06 onwards
The flowchart below shows when rent-a-room relief may be due. It reflects the change made in ITTOIA05 to remove the anomalous treatment of balancing charges when receipts were above the exemption limit - see PIM4030.
Click here to view the flowchart.
