Change of https://www.gov.uk/government/publications/rent-a-room-for-traders-hs223-self-assessment-helpsheet

Change description : 2026-04-06 00:15:00: The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed. [Guidance and regulation]

Showing diff : 2025-04-05 23:44:16.033011199 +00:00..2026-04-06 00:28:29.567015380 +00:00

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 20252026 — See all updates

Documents

HS223 Rent a Room Scheme (2025)(2026)

HTML

HS223 Rent a Room Scheme (2024)(2025)

HTML

HS223 Rent a Room Scheme (2023)(2024)

HTML

HS223 Rent a Room Scheme (2022)(2023)

HTML

Details

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 20252026 + show all updates

  2. The helpsheet for tax year 2024 to 2025 has been added and the version for tax year 2020 to 2021 has been removed.

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Update history

2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

2025-04-06 00:30
The helpsheet for tax year 2024 to 2025 has been added and the version for tax year 2020 to 2021 has been removed.

2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

2023-04-06 00:15
The helpsheet has been added for the 2022 to 2023 tax year. The helpsheet for the 2019 to 2020 tax year has been removed.

2022-04-06 00:15
The helpsheet has been added for the 2021 to 2022 tax year.

2022-04-04 07:39
The helpsheet has been added for the 2021 to 2022 tax year.