I have several sole director companies who claim a reasonable amount of use of home as office (usually no more than £2400pa) with the usual rental licence in place and supporting calculations.
Some of these will relate to jointly owned property (husband/wife's home). Before the changes to interest relief half was entered on the directors tax return with a white space comment along the lines of 'rental income is derived from a jointly owned property and equals the cost so there is no profit'.
Other than this the 'partner' would usually have PAYE income but nothing else requiring a tax return.
What is the position for the none director partner following the changes to interest?
Is the property income allowance avaiable (as long as total rent share is no more than £1,000) so that a tax return is not required?
I'm looking for the simplest way to continue with claims with minimal additional admin.