I own a two-bedroom flat in London, which is my main residence. As I travel a lot, I rent my entire flat out on Airbnb for 90 nights per year. I'm looking to increase my income by also renting my second bedroom out while I physically occupy the flat. If I were to do so, would I be eligible to claim rent-a-room relief up to £7,500 from this second activity, even though I would also have rented the entire flat for 90 nights? 

Arthur Weller replies:  

HMRC’s Property Income Manual at PIM4015 (Example 2) indicates that since your flat is your main residence during the basis period (see PIM4001 at the section headed 'Basis periods'), you are entitled to claim rent-a-room relief, even though you also rent out the whole flat for 90 days in the year.