Rent a Room Scheme (Self Assessment helpsheet HS223) - GOV.UK

Guidance Rent a Room Scheme (Self Assessment helpsheet HS223) Find out about the Rent a Room Scheme if you're a trader, owner occupier or tenant.

From: HM Revenue & Customs Published 4 July 2014 Last updated 6 April 2025 — See all updates Get emails about this page Documents HS223 Rent a Room Scheme (2025) HTML

HS223 Rent a Room Scheme (2024) HTML

HS223 Rent a Room Scheme (2023) HTML

HS223 Rent a Room Scheme (2022) HTML

This guide explains the Rent a Room Scheme for traders, for owner occupiers and tenants who receive rent from letting furnished accommodation in their only or main home.

Updates to this page Published 4 July 2014 Last updated 6 April 2025 + show all updates 6 April 2025 The helpsheet for tax year 2024 to 2025 has been added and the version for tax year 2020

to 2021 has been removed.

6 April 2024 The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

6 April 2023 The helpsheet has been added for the 2022 to 2023 tax year. The helpsheet for the 2019 to 2020 tax year has been removed.

6 April 2022 The helpsheet has been added for the 2021 to 2022 tax year.

4 April 2022 The helpsheet has been added for the 2021 to 2022 tax year.

6 April 2021 The helpsheet has been added for the 2020 to 2021 tax year.

6 April 2020 The helpsheet has been added for the tax year 2019 to 2020

6 April 2019 Self Assessment helpsheet H223 for the 2019 tax year has been added.

6 April 2018 The 2017 to 2018 helpsheet has been added to this page.

6 April 2017 The helpsheet has been added for the tax year 2016 to 2017.

17 June 2016 2016 to 2017 Rent a Room limit has been updated.

6 April 2016 Rates, allowances and duties have been updated for the tax year 2016 to 2017.

6 April 2015 Rates, allowances and duties have been updated for the tax year 2015 to 2016.

4 July 2014 First published.

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