Income Tax (Trading and Other Income) Act 2005 section 794

Full rent-a-room relief: income chargeable under Chapter 8 of Part 5

Section 794 provides for full rent-a-room relief where the individual's rental income would otherwise be chargeable to income tax as miscellaneous income not charged under any other provision.

Access full legislation.And much more.

By becoming a member, your team gets full access to Tax World research tools and source-backed tax resources.