I have clients who charge their company a commercial rent for the use of their home. This is reported in their personal tax returns. However I am not sure if this should be disclosed as a related party note in the accounts? If the accounts are prepared using FRS105 (as a micro entity) there is no option to disclose it, but could this be an issue with HMRC? It is not clear from the accounts otherwise that the rent is paid to a connected party. Should the accounts be prepared under FRS102 with a related party note so that HMRC are aware of this. Has anyone else come across this and how did you deal with it?