Part 3Property income
Chapter 5Profits of property businesses: other rules about receipts and deductions
Furnished accommodation: rent-a-room relief
309Rent-a-room relief
(1)
The rules for calculating the profits of an individual's UK property business are subject to Chapter 1 of Part 7 (rent-a-room relief).
(2)
That Chapter provides relief on income from the use of furnished accommodation in the individual's only or main residence (see, in particular, sections 793 and 797).