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Sam, Accountant
Category: Tax
Satisfied Customers: 14153
Experience:  26 HMRC expertise, PAYE, Self Assessment ,Residency, Rental Income, Capital Gains, CIS ask for Sam Tax
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Hi, I have recently moved back to the UK and 2013/14 is my

Customer Question

Hi, I have recently moved back to the UK and 2013/14 is my first year as a UK taxpayer. My partner (not married) moved into my flat as he was previously renting. We used a market value for calculating the likely rent that my flat would attract and he pays me 50% of this each month.

I assume that as I live in the property, effectively as a resident landlord but with no contractual agreement in place, that I cannot claim tax relief on mortgage interest or 10% wear and tear etc. But also that as he is my partner I can't claim under 'rent a room' scheme.

Does this mean that I need to pay full tax on this rental income that he pays me?
Submitted: 3 years ago.
Category: Tax
Expert:  bigduckontax replied 3 years ago.
Hello, I'm Keith and happy to help you with your question.

I would suggest not. Rent a room has its attractions as below GBP 4250 pa rental is tax free, and I might add, hassle free to boot.

If he is over the rent a room limit then there is no barrier to you declaring his net rental income for tax ie rent less mortgage interest and the 10%. The fact that he is your partner is an irrelevance. Mark you it would be much better were he your spouse than the whole shooting match would be outside the scope of tax altogether.
Expert:  Sam replied 3 years ago.



My name is XXXXX XXXXX I am one of the UK tax experts here on Just Answer




I hope you do not mind me interjecting, but as you have a relationship with this individual, there is no rental income to declare - he is merely paying you towards his share of the costs to live there. (even if the amount you have arrived at for a payable purposes, was undertaken using a fair rental charge calculation)



So, as there are no rents to declare, you need not worry about the associated expenses one usually has to consider, when in receipt of rental income.


Please do feel free to ask any follow up questions.