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Posted Thu, 19 Dec 2024 12:58:13 GMT by Andy
I am seeking clarification regarding the tax treatment of a second home I own, which is not my main residence. I visit this property occasionally for work purposes and rent out two of its three rooms. When I visit, I stay in the remaining room. Could you confirm whether I can apportion expenses (such as bills and mortgage interest) between personal and rental use? For example, since two out of the three rooms are rented out, would I be able to allocate two-thirds of these expenses (including mortgage interest) to the rental activity? Additionally, does the fact that the mortgage is residential (and not a buy-to-let) affect this apportionment, or is it irrelevant? I would appreciate any relevant resources or links to further information. Regards 
Posted Mon, 06 Jan 2025 10:35:26 GMT by HMRC Admin 19 Response
Hi,
You may apportion expenses that are wholly and exclusively for use within the rental business. You can see the guidance here:
PIM2100 - Deductions: main types of expense: expenses for own home
Thank you.

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