Taxpayer receives money from live-in lodgers in her home from two people; one is her adult son who pays £130 per week which covers for food, laundry etc as well as the room. The “third-party” lodger pays £80 per week, without food and laundry.
In my view only the income from the unrelated lodger should be counted for the rent-a-room relief calculations, as the money paid by the son is outside the scope of tax - being a purely family relationship.
HMRC don’t agree. They say the son’s payments should be included in the rent-a-room calculations.