Part 7Income charged under this Act: rent-a-room and qualifying care relief
Chapter 1Rent-a-room relief
Basic definitions
788Meaning of “total rent-a-room amount”
(1)
For the purposes of this Chapter an individual's “total rent-a-room amount” for a tax year is the total of—
(a)
the individual's rent-a-room receipts for the tax year, and
(b)
any relevant balancing charges for the tax year (see section 802).
(2)
In calculating the total rent-a-room amount, no deduction is allowed for expenses or any other matter.