A property that is owned as tenants in common by husband and wife is let out to two lodgers. Included in the rental income is the provision of food, cleaning etc.
The wife does all the work for the lodgers including administration. Is there any way that the rent could be apportioned to the wife only as she is currently a basic rate tax payer and husband an additional rate taxpayer? i.e. the rent in total be entered on her tax return and full rent a room relief claimed?