Where an individual qualifies for rent-a-room relief in a particular tax year and the total rent-a-room amount does not exceed the individual's limit (see B6.603) then, provided they have not made any election to disapply this treatment, full relief for the tax year applies1 as follows.
Trade
If the individual's rent-a-room income for the tax year would otherwise be taken into account as profits from a trade, the profits or losses of the trade for the tax year are treated as nil2.
UK property business
Where the sums from the rent-a-room would be taken into account as part of the individual's UK property business but for the relief, then those rent-a-room sums,
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