Originally posted by MonkeyDonkey
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https://www.gov.uk/hmrc-internal-man...manual/pim4002
Extract from TBK12
“There have been some suggestions in the professional press that relief could be available where a residence, or part of a residence, is used as an office or for other trade or business purposes (other than the business of providing furnished living accommodation) and sums are paid in respect of that use. We take the view that such claims are inadmissible since:
Where a room is used exclusively as an office or as other trade or business premises, it is no longer occupied or intended to be occupied as a separate residence - one of the conditions for rent-a-room relief. As such, it is no longer, for rent-a-room purposes, part of the ‘residence’ because F2A92/SCH10/PARA7 permits the identification of parts of buildings which are occupied or intended to be occupied as a residence.
“There have been some suggestions in the professional press that relief could be available where a residence, or part of a residence, is used as an office or for other trade or business purposes (other than the business of providing furnished living accommodation) and sums are paid in respect of that use. We take the view that such claims are inadmissible since:
- the words of the legislation, in our opinion, do not permit such claims, and
- the legislation was never intended to give relief in such circumstances.
Where a room is used exclusively as an office or as other trade or business premises, it is no longer occupied or intended to be occupied as a separate residence - one of the conditions for rent-a-room relief. As such, it is no longer, for rent-a-room purposes, part of the ‘residence’ because F2A92/SCH10/PARA7 permits the identification of parts of buildings which are occupied or intended to be occupied as a residence.
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