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JGM, Solicitor
Category: Law
Satisfied Customers: 12177
Experience:  30 years as a practising solicitor.
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My son lives in a property owned by me in Scotland. He is

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My son lives in a property owned by me in Scotland. He is a student and I would like to take in another student to live in the property. Would he become my agent and would he be liable for tax? Would the second student be considered to be a lodger?
Thank you for your question.
He could be your agent and collect the rent etc. He would not be liable for tax unless, the rent money or part of it was paid to him for himself. If that was I your mind it would be better that he accounted to you for the rent and he was paid an allowance by you by way of maintenance which is of course tax free.
The second student would not be a lodger as he would not be staying with the owner. He would be a tenant and a short assured tenancy lease could be used.
Happy to discuss further.
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Customer: replied 3 years ago.
If my son was the tenant could he have the lodger? Would this then be seen as income for him?
Yes, he could sublet a room with your permission but the rent would be treated as his income and would be taxable subject to application of personal allowances etc.
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