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  1. Home
HMRC internal manual

Property Income Manual

From:
HM Revenue & Customs
Published
10 April 2016
Updated:
23 August 2024 - See all updates
  1. Back to contents

PIM4000 - Rent-a-room: contents

  1. PIM4001
    Overview
  2. PIM4002
    Letting as office accommodation
  3. PIM4004
    Building divided into separate residences
  4. PIM4010
    Exemption limits
  5. PIM4012
    More than one source
  6. PIM4015
    Going abroad and/or occupying job related accommodation
  7. PIM4020
    Receipts below exemption limit
  8. PIM4030
    Receipts above exemption limit
  9. PIM4040
    Losses
  10. PIM4050
    Elections and time limits
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