The form of rent-a-room relief which is available to an individual for a tax year (either full relief or partial relief) depends on the level of the 'total rent-a-room amount'1 (see B6.604 , B6.605, respectively).
A person's total rent-a-room amount for a tax year is the total of their rent-a-room receipts (before any deduction in respect of expenses etc) and any balancing charges for that tax year. Balancing charges to be included are those in respect of plant and machinery provided for the purposes of a trade or letting from which rent-a-room receipts are derived2
Where either the cash basis for unincorporated businesses applies (see B2.111), or the cash basis for unincorporated property businesses applies (see B6.202C), the sums taken into account will include
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