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 (£2,125 if letting jointly). This is known as the Rent a Room scheme.
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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.