My home is mortgaged. In February 2025, I took on a short-term lodger who pays me £800 a month. I’ve recently been told by work that I need to work overseas, initially for six months, but it could be longer. My lodger is happy to stay in the property while I’m away but obviously they will have use of the whole house. At what point will I no longer be able to claim the £7,500 rent-a-room relief, as I’m working overseas or the lodger is renting the whole house rather than a room? I’ve heard that if my period of absence crosses over a tax year, then this might also be a problem. 

Arthur Weller replies:  

In principle, rent-a-room relief is only available where the taxpayer occupies the property at the same time as the tenant. HMRC’s Property Income Manual at PIM4001 states 'Rent-a-room can only apply if the accommodation is part of the taxpayer’s only or main residence at some time in the basis period.' However, see HMRC’s guidance at PIM4015 where two scenarios are explained. Depending on how long you are not actually living in your home, you may be able to claim some rent-a-room relief.