Section 23 Rent-a-room and qualifying care reliefF3

The rules for calculating the profits of a trade carried on by an individual are subject to Chapter 1 of Part 7 (rent-a-room relief).

That Chapter provides relief on income from the use of furnished accommodation in the individual's only or main residence (see, in particular, sections 792 and 796).

The rules for calculating the profits of a trade, profession or vocation carried on by an individual are subject to Chapter 2 of Part 7 (F1qualifying care relief).

That Chapter provides relief on income from the provision by the individual of F2qualifying care (see, in particular, sections 813, 816, 822 and 823).