I’m looking to rent my house in Derby and use all the rental income to rent a room in Brighton to be closer to my son and grandson. I’m a pensioner and don’t claim any other benefits other than my pension of £423 per month. 

Arthur Weller replies:  

Unfortunately, you cannot offset the rent that you have to pay in Brighton against the rental income that you receive from renting out your house in Derby. Only certain allowable expenses can be offset against rental income, and having to find personal accommodation for yourself is not one of those allowable expenses. See HMRC’s Business Income Manual at BIM42105.