HMRC Renting Property To Family Members Tax
- MAZ
- Aug 5
- 18 min read
Updated: Sep 12
The Audio Summary of the Key Points of the Article:
Navigating HMRC Rules When Renting to
Family Members in 2025
Why Does Renting to Family Members Raise HMRC’s Eyebrows?
Now, if you’re thinking about renting a property to your cousin or sibling, you might assume it’s a straightforward deal. After all, it’s family—surely HMRC won’t care? Well, think again. HMRC has specific guidelines for renting to “connected persons” (family members like siblings, parents, children, or their spouses) because these arrangements can be used to dodge tax. In 2025, HMRC’s Property Income Manual (PIM2220) emphasises that renting to family, especially at below-market rates, invites scrutiny to ensure you’re not underreporting income or misclaiming expenses. The key issue? HMRC wants to confirm the rent is at a commercial rate—what the property would fetch on the open market.
Let’s break it down. If you charge your sister £500 a month when the market rent is £1,000, HMRC may limit your allowable expenses to the rent received (£500), preventing you from claiming a tax loss. This rule, detailed in PIM2220, stops landlords from offsetting high expenses against low rent to reduce taxable income. In 2025, HMRC’s enhanced auditing measures, announced in the Autumn Budget 2024, mean they’re cross-checking rental agreements against market data from platforms like Rightmove or local letting agents.
What Counts as Rental Income?
So, what exactly does HMRC consider rental income when you let to family? It’s not just the monthly rent cheque. According to www.gov.uk/work-out-your-rental-income, rental income includes:
● Regular rent payments, even if discounted for family.
● Non-refundable deposits or forfeited deposits (e.g., £500 kept for repairs).
● Payments for services you’d typically provide as a landlord, like gardening or cleaning.
For example, if your nephew pays £800 a month and £50 for you to maintain the garden, your total rental income is £850 monthly. You must report this on your Self Assessment tax return if it exceeds the £1,000 property allowance. If your income is between £1,000 and £2,500 annually, contact HMRC to clarify your tax status. Above £2,500 (after expenses) or £10,000 (before expenses), you must file a Self Assessment by 31 January following the tax year (e.g., 31 January 2026 for the 2024-25 tax year).
How Is Rental Income Taxed in 2025?
None of us is a tax expert, but understanding how your rental income is taxed is crucial. Your taxable profit is your rental income minus allowable expenses or the £1,000 property allowance, whichever you choose. The tax rate depends on your total income, including employment or other sources, as per the 2025-26 tax bands:
● Personal Allowance: £12,570 (tax-free).
● Basic Rate: 20% on income from £12,571 to £50,270.
● Higher Rate: 40% on income from £50,271 to £125,140.
● Additional Rate: 45% on income above £125,140.
Table 1: Example Tax Calculation for Rental Income (2025-26)
If you opt for the £1,000 property allowance instead, your taxable profit becomes £11,000 (£12,000 - £1,000), and tax at 20% would be £2,200. Always compare both options to minimise your tax bill. Note that mortgage interest isn’t deductible as an expense anymore; instead, you get a 20% tax credit on the interest paid, which can hurt higher-rate taxpayers.
What Expenses Can You Claim?
Now, let’s talk about what you can deduct. Allowable expenses reduce your taxable profit, but renting to family complicates things. HMRC allows deductions for:
● Repairs and maintenance (e.g., fixing a leaky roof).
● Insurance premiums.
● Council tax (if you pay it).
● Letting agent fees.
● Utility bills (if you cover them).
However, if you charge below-market rent, expenses are capped at the rent received. For instance, if you charge your mum £6,000 annually but spend £8,000 on repairs, you can only claim £6,000, and the excess £2,000 can’t be carried forward. This rule, outlined in www.gov.uk/renting-out-your-property, ensures you don’t create artificial losses.
Case Study: Elowen’s Error
Elowen Tremayne, a Cornwall landlord, rented her flat to her brother for £400 a month in 2024, well below the £900 market rate. She spent £6,000 on repairs and expected to offset it against her £4,800 annual rent. HMRC restricted her expense claim to £4,800, leaving no taxable profit but also no loss to carry forward. Had she charged market rent, she could’ve claimed the full £6,000, reducing her tax liability on other income.
Why Does a Formal Tenancy Agreement Matters?
Be careful! Skipping a tenancy agreement with family can land you in hot water. HMRC requires a formal agreement to prove the arrangement is legitimate, even with relatives. This document should cover:
● Rent amount and payment schedule.
● Tenant and landlord responsibilities.
● Deposit details (protected in a government-approved scheme).
● Notice periods.
Without one, disputes over maintenance or unpaid rent can escalate, and HMRC may question the arrangement’s validity, especially during their 2025 audit crackdown. For example, in a 2023 case, a landlord faced penalties for not protecting a family member’s deposit, costing three times the deposit amount.
Practical Strategies and Pitfalls When Renting to Family in 2025-26
How Can You Set the Right Rent to Stay HMRC-Compliant?
Now, setting the rent for your family member might feel like a balancing act. You want to help them out, but you also need to keep HMRC happy. The golden rule is to charge a market rent—what a stranger would pay for a similar property in your area. In 2025, HMRC uses data from letting agents and platforms like Zoopla to verify market rates, so guessing won’t cut it. For example, if flats in your Leeds postcode average £950 a month, charging your cousin £500 could trigger an audit.
To find the market rent, check local listings or hire a valuer (costing £100-£300). If you must charge less, document why—say, your niece is on benefits and can’t afford more. Keep evidence like her income statements or a letter explaining the arrangement. This can help during an HMRC enquiry, though expenses will still be capped at the rent received.
What Happens If You Rent Below Market Rate?
So, the question is: what’s the real cost of charging low rent? Beyond capped expenses, HMRC may treat the difference between market rent and actual rent as a gift for inheritance tax (IHT) purposes. For instance, if market rent is £12,000 annually but you charge your son £6,000, the £6,000 difference could be a “gift with reservation of benefit” if you still use the property (e.g., storing furniture). Per www.gov.uk/inheritance-tax, this could reduce your £325,000 IHT nil-rate band upon your death.
In practice, this is rare unless the property is high-value or you pass away within seven years of the arrangement. Still, it’s a risk. A 2024 HMRC case saw a landlord’s estate face IHT penalties for undocumented below-market rent to a daughter, costing £15,000 extra.
Can You Claim Capital Gains Tax Relief?
Now, consider this: if you sell the property later, capital gains tax (CGT) might apply. In 2025, the CGT annual exempt amount is £3,000, down from £6,000 in 2023, per the Autumn Budget 2024. Gains above this are taxed at 18% (basic rate) or 24% (higher rate) for residential property. Renting to family doesn’t directly affect CGT, but it can impact reliefs like Private Residence Relief (PRR).
If you lived in the property as your main home before renting it to family, you may qualify for full or partial PRR, reducing your CGT liability. However, if you never lived there, no PRR applies. For example, Morwenna Pascoe bought a flat in Bristol for £200,000 in 2015, rented it to her sister for £800 a month, and sold it in 2025 for £300,000. Her gain was £100,000. After the £3,000 exemption, her taxable gain was £97,000. As a higher-rate taxpayer, she owed £23,280 (24% of £97,000). Had she lived there initially, PRR could’ve slashed this bill.
Table 2: CGT Calculation for Property Sale (2025)
How Do EPC Ratings Affect Your Rental in 2025?
Be careful! New energy performance certificate (EPC) rules in 2025 could catch you out. From April 2025, all rental properties must have an EPC rating of C or above, even when renting to family, per www.gov.uk/energy-performance-certificate-reform. Non-compliance can lead to fines up to £5,000. Upgrading insulation or heating might cost £3,000-£10,000, but these are allowable expenses if you charge market rent.
For example, Jago Trevorrow rented his Devon cottage to his aunt in 2024 with an EPC rating of D. To comply, he spent £4,500 on insulation, deductible against his £12,000 rental income. If he charged only £6,000, his deduction would’ve been capped, leaving him out of pocket.
What If Your Family Member Is on Benefits?
Now, let’s tackle a less common scenario. If your family member receives benefits like Universal Credit, renting to them requires extra care. Housing benefit rules in 2025 treat family arrangements as “non-commercial” unless you prove otherwise with a tenancy agreement and market rent. Without this, their housing benefit claim could be denied, leaving you unpaid.
In a 2023 case, a landlord in Manchester rented to his nephew on Universal Credit without a formal agreement. The council rejected the nephew’s housing benefit claim, deeming the arrangement “contrived.” The landlord lost £7,200 in unpaid rent. To avoid this, ensure a clear tenancy agreement and consider registering with a local authority’s landlord accreditation scheme for credibility.
Step-by-Step Guide: Setting Up a Family Rental Agreement
Here’s a practical guide to keep your family rental HMRC-compliant:
Research Market Rent: Use Rightmove or a valuer to determine the local rate.
Draft a Tenancy Agreement: Use a template from www.gov.uk/tenancy-agreements or a solicitor (£200-£500). Include rent, responsibilities, and deposit details.
Protect the Deposit: Register it in a government-approved scheme within 30 days (e.g., Deposit Protection Service).
Check EPC Rating: Ensure the property meets the 2025 minimum (C or above). Upgrade if needed.
Record Expenses: Keep receipts for repairs, insurance, and other allowable costs.
File Self Assessment: Report income and expenses by 31 January annually via www.gov.uk/self-assessment-tax-returns.
Document Discounts: If charging below market rent, note reasons (e.g., tenant’s financial hardship) and keep evidence.
Detailed Explanation of the Step-by-Step Guide: Setting Up a Family Rental Agreement
This guide provides a practical, step-by-step approach to establishing a family rental agreement that complies with HMRC regulations. It covers essential aspects such as researching market rent, drafting a tenancy agreement, protecting the deposit, ensuring energy efficiency, recording expenses, filing self-assessment tax returns, and documenting any discounts applied to the rent. By following these steps, you can ensure a transparent and legally sound rental arrangement within your family.
1. Research Market Rent
Before setting the rental price, it's crucial to determine the fair market rent for the property. This involves researching comparable rental properties in the same area to understand the prevailing rates.
Methods for Research:
Online Property Portals: Utilize websites like Rightmove, Zoopla, and OpenRent to search for similar properties in your area. Filter your search based on property type (e.g., house, flat), number of bedrooms, and location to find the most relevant comparisons.
Local Estate Agents: Contact local estate agents and letting agents to inquire about rental values in the area. They can provide insights into current market trends and rental rates for similar properties.
Professional Valuation: Consider hiring a professional valuer to assess the property and provide an accurate rental valuation. While this option involves a cost, it can offer a more precise and objective assessment of the market rent.
Importance of Accurate Market Rent:
HMRC Compliance: Charging rent significantly below market value may raise concerns with HMRC, potentially leading to tax implications.
Fairness: Establishing a fair market rent ensures that both the landlord and tenant are treated equitably.
Financial Planning: Knowing the market rent allows you to accurately project rental income and plan your finances accordingly.
2. Draft a Tenancy Agreement
A well-drafted tenancy agreement is essential for outlining the terms and conditions of the rental arrangement. It protects both the landlord and the tenant by clearly defining their rights and responsibilities.
Where to Find a Template:
Government Website: The UK government website (www.gov.uk/tenancy-agreements) offers free tenancy agreement templates that can be downloaded and customized.
Solicitor: Engaging a solicitor to draft a tenancy agreement can provide tailored legal advice and ensure that the agreement complies with all relevant legislation. This option typically costs between £200 and £500.
Online Legal Services: Several online legal services offer tenancy agreement templates and customization options at a lower cost than hiring a solicitor.
Key Elements to Include:
Rent Amount and Payment Schedule: Clearly state the amount of rent payable, the frequency of payments (e.g., weekly, monthly), and the due date for each payment.
Responsibilities of Landlord and Tenant: Define the responsibilities of both parties, including maintenance and repairs, utility bills, and property upkeep.
Deposit Details: Specify the amount of the deposit, the purpose for which it is held, and the conditions under which it will be returned.
Term of the Tenancy: State the start and end dates of the tenancy agreement.
Break Clause (Optional): Include a break clause that allows either party to terminate the agreement early, subject to certain conditions.
Inventory: Attach an inventory of the property's contents and condition to the tenancy agreement.
3. Protect the Deposit
Protecting the tenant's deposit is a legal requirement in the UK. Landlords must register the deposit in a government-approved scheme within 30 days of receiving it.
Government-Approved Schemes:
Deposit Protection Service (DPS): A custodial scheme where the landlord holds the deposit and the DPS safeguards it.
Tenancy Deposit Scheme (TDS): An insurance-based scheme where the landlord holds the deposit and pays a premium to insure it.
mydeposits: Another insurance-based scheme offering deposit protection services.
Consequences of Non-Compliance:
Financial Penalties: Failure to protect the deposit can result in financial penalties, including fines and the inability to evict the tenant using a Section 21 notice.
Legal Action: Tenants can take legal action against landlords who fail to protect their deposit.
4. Check EPC Rating
An Energy Performance Certificate (EPC) assesses the energy efficiency of a property. Landlords are required to ensure that their rental properties meet a minimum EPC rating of E.
Minimum EPC Rating:
Currently, the minimum EPC rating for rental properties is E.
From 2025, the minimum rating is expected to increase to C or above.
Upgrading the Property:
If the property's EPC rating is below the required minimum, landlords must undertake necessary upgrades to improve its energy efficiency.
Upgrades may include installing insulation, upgrading heating systems, and replacing windows.
5. Record Expenses
Maintaining accurate records of all expenses related to the rental property is essential for tax purposes.
Allowable Expenses:
Repairs and Maintenance: Costs associated with repairing and maintaining the property, such as plumbing repairs, electrical work, and painting.
Insurance: Landlord insurance premiums.
Letting Agent Fees: Fees paid to letting agents for managing the property.
Legal Fees: Legal fees incurred in connection with the rental property.
Mortgage Interest: A portion of the mortgage interest payments (if applicable).
Importance of Keeping Receipts:
Tax Deductions: Accurate records of expenses allow you to claim allowable deductions on your self-assessment tax return, reducing your tax liability.
Audit Trail: Receipts provide an audit trail in case of an HMRC inquiry.
6. File Self Assessment
Landlords are required to report their rental income and expenses to HMRC annually through a self-assessment tax return.
Deadline:
The deadline for filing online self-assessment tax returns is 31 January each year.
How to File:
Online: File your self-assessment tax return online via the HMRC website (www.gov.uk/self-assessment-tax-returns).
Paper Form: Alternatively, you can file a paper tax return, but the deadline is earlier (31 October).
7. Document Discounts
If you are charging rent below the market rate, it's crucial to document the reasons for the discount and keep evidence to support your decision.
Reasons for Discount:
Tenant's Financial Hardship: If the tenant is experiencing financial difficulties, you may choose to offer a reduced rent.
Family Circumstances: You may offer a discounted rent due to family relationships or other personal circumstances.
Evidence to Keep:
Written Agreement: Create a written agreement outlining the discounted rent and the reasons for the discount.
Financial Records: Keep records of the tenant's financial situation, such as bank statements or benefit letters.
Communication: Document any communication with the tenant regarding the discounted rent.
By following these steps, you can establish a family rental agreement that is both fair and compliant with HMRC regulations. Remember to seek professional advice from a solicitor or accountant if you have any specific questions or concerns.
How Can You Prepare for an HMRC Audit?
None of us wants an HMRC letter, but audits are rising in 2025. If you rent to family, expect questions about:
● Market rent justification.
● Tenancy agreement validity.
● Expense receipts.
● Deposit protection compliance.
Keep a digital or physical folder with all records, including bank statements showing rent payments. If audited, respond promptly and consider hiring an accountant (£500-£1,500) to represent you. A 2024 audit case saw a landlord fined £2,000 for missing deposit protection records, despite charging market rent to her brother.
Key Takeaways for Renting Property to Family Members in 2025-26
How Can You Avoid Common Mistakes?
Now, let’s wrap things up with some hard-earned wisdom. Renting to family can feel like a minefield, but avoiding pitfalls is all about preparation. One big mistake is assuming HMRC won’t notice your arrangement because it’s “just family.” In 2025, with HMRC’s beefed-up data analytics, they’re cross-referencing rental income against bank statements and local market rates. If your brother pays £300 a month for a flat worth £900, you’re waving a red flag. Another error is sloppy record-keeping—missing receipts or an informal “handshake” agreement can cost you dearly in an audit.
Always keep a paper trail. For instance, Tamsin Penrose, a landlord in Norwich, rented her flat to her daughter in 2024 without a tenancy agreement. When HMRC audited her, she couldn’t prove the £6,000 annual rent was paid, leading to a £1,500 penalty for underreported income. A simple agreement and bank statements could’ve saved her.
What Are the Benefits of Charging Market Rent?
So, why bother charging market rent? Beyond keeping HMRC off your back, it maximises your allowable expenses, potentially reducing your tax bill. If you charge your mum £12,000 annually (market rate) and spend £10,000 on repairs and insurance, you can deduct the full £10,000, leaving a taxable profit of £2,000. At 20%, that’s just £400 in tax. Charge £6,000, and your deductions are capped at £6,000, leaving no profit but also no tax savings from the extra £4,000 spent.
Market rent also strengthens housing benefit claims if your family member relies on Universal Credit. A 2024 case in Birmingham showed a landlord’s sister losing her benefit claim because the rent (£400 vs. £800 market rate) was deemed non-commercial. Charging market rent with a proper agreement fixed the issue.
How Does Joint Ownership Affect Tax?
Now, consider this: if you co-own the property with a spouse or partner, things get trickier. Each owner reports their share of rental income based on ownership percentage. For example, if you and your spouse own a property 60:40 and earn £10,000 in rent, you report £6,000, and they report £4,000. Expenses are split similarly. If you’re a higher-rate taxpayer but your spouse is basic-rate, consider transferring a larger share to them to lower the overall tax burden, as per www.gov.uk/joint-property-ownership.
In a 2023 case, a couple in Cardiff faced issues when they didn’t declare their 50:50 split correctly. HMRC assumed all income went to the higher-rate taxpayer, increasing their tax bill by £2,800. A Form 17 declaration to HMRC clarified the split and saved them money.
What If You Rent Out Part of Your Home?
Now, here’s a curveball: renting part of your home to family, like a spare room to your cousin. HMRC’s Rent a Room Scheme lets you earn up to £7,500 tax-free annually, as outlined in www.gov.uk/rent-room-in-your-home. This applies even to family, provided they genuinely pay rent. If your cousin pays £500 a month (£6,000 yearly), it’s tax-free. Exceed £7,500, and you must declare the excess via Self Assessment, either as rental income or under the scheme’s rules.
However, if you claim the £7,500 allowance, you can’t deduct expenses like utilities or repairs. For low-cost rentals, this is often the better deal. For example, Owain Llewellyn rented a room to his niece for £6,500 in 2024. By claiming the Rent a Room allowance, he paid no tax, whereas deducting £2,000 in expenses would’ve left a taxable £4,500, costing £900 at 20%.
Table 3: Rent a Room Scheme vs. Standard Deduction (2025)
How Can You Plan for Future Tax Changes?
Be careful! Tax rules evolve, and 2025 has seen tweaks. The CGT exemption dropped to £3,000, and EPC requirements tightened. Rumours of further IHT changes in the Spring Budget 2025 could affect below-market rent arrangements. Stay updated via www.gov.uk/check-income-tax-current-year and consider consulting a tax adviser (£200-£500 annually) for complex setups.
For instance, a 2025 consultation paper hinted at stricter rules for “non-commercial” rentals, potentially increasing scrutiny on family deals. Proactively documenting your arrangement now can save headaches later.
Summary of Most Important Points
Charge market rent to family to maximise allowable expenses and avoid HMRC scrutiny.
Use a formal tenancy agreement to prove the rental is legitimate and protect deposits in a government-approved scheme.
Report rental income above £1,000 annually via Self Assessment by 31 January following the tax year.
Expenses are capped at rent received if you charge below market rate, preventing tax losses.
Below-market rent may be treated as a gift for inheritance tax, reducing your £325,000 nil-rate band.
Ensure your property meets the 2025 EPC rating of C or above to avoid fines up to £5,000.
For family on benefits, a commercial tenancy agreement ensures housing benefit eligibility.
Joint owners must split rental income and expenses based on ownership percentage, using Form 17 if needed.
The Rent a Room Scheme allows £7,500 tax-free income for renting part of your home to family.
Keep detailed records, including bank statements and receipts, to prepare for HMRC audits.
FAQs
Q1: Can someone avoid tax altogether when renting a property to a family member?
A1: It’s unlikely to avoid tax entirely, but the £1,000 property allowance or £7,500 Rent a Room Scheme can reduce or eliminate tax if rental income is below these thresholds.
Q2: What happens if no rent is charged to a family member living in the property?
A2: If no rent is charged, there’s no rental income to report, but HMRC may view the arrangement as a gift for inheritance tax purposes, potentially affecting the nil-rate band.
Q3: Does renting to a family member affect mortgage terms?
A3: Some lenders restrict renting to family members or require consent, as it may be seen as non-commercial, potentially breaching mortgage conditions.
Q4: Can a landlord evict a family member if they stop paying rent?
A4: Yes, with a formal tenancy agreement, eviction follows standard procedures, but personal relationships can complicate legal action.
Q5: Is stamp duty land tax applicable when renting to a family member?
A5: Stamp duty land tax doesn’t apply to rentals, only property purchases, so renting to a family member incurs no SDLT.
Q6: Can a family member’s rent payments be made via a standing order to avoid HMRC scrutiny?
A6: Regular payments via standing order help prove the rental is legitimate, reducing HMRC suspicion, provided a tenancy agreement exists.
Q7: What are the tax implications if a family member pays for property repairs instead of rent?
A7: Payments for repairs count as rental income if they replace rent, and the landlord can’t claim these as expenses, increasing taxable profit.
Q8: Can someone claim tax relief on a loan used to buy a property rented to a family member?
A8: Interest on loans for rental properties qualifies for a 20% tax credit, but only up to the rent received if below market rate.
Q9: Does renting to a family member under 18 affect tax obligations?
A9: Renting to a minor requires a guardian’s agreement, but tax rules remain the same, with income reported via Self Assessment.
Q10: Can a landlord claim tax relief for furniture provided in a family rental property?
A10: Replacement furniture costs are deductible as expenses, but only up to the rent received if charging below market rate.
Q11: What if a family member sublets the property to someone else?
A11: Subletting income is treated as the family member’s rental income, but the landlord’s tax liability remains based on rent received from the family member.
Q12: Are there tax benefits to renting to a family member with a disability?
A12: No specific tax benefits apply, but adaptations for disabilities (e.g., ramps) may be deductible as expenses if market rent is charged.
Q13: Can someone backdate a tenancy agreement with a family member to claim expenses?
A13: Backdating is risky and may be deemed fraudulent by HMRC unless supported by evidence like prior rent payments.
Q14: Does renting to a family member abroad change tax reporting requirements?
A14: The landlord’s UK tax obligations remain, but non-resident family members may complicate HMRC’s verification of rent payments.
Q15: Can a landlord offset losses from one family rental against another property’s profits?
A15: Losses can’t be offset if below-market rent caps expenses, but market-rate rentals allow losses to be carried forward against future profits.
Q16: What are the tax implications of gifting a property to a family member who then pays rent?
A16: Gifting triggers capital gains tax, and subsequent rent is taxable as income, with no special exemptions for family arrangements.
Q17: Can a family member’s rent be paid by their employer and still be tax-compliant?
A17: Employer-paid rent counts as rental income, but HMRC may scrutinise the arrangement to ensure it’s not a tax avoidance scheme.
Q18: Does renting to a family member affect eligibility for first-time buyer schemes?
A18: Renting to a family member doesn’t directly impact first-time buyer schemes, which depend on the buyer’s property ownership history.
Q19: Can someone claim tax relief for legal fees incurred in a family rental dispute?
A19: Legal fees for tenancy disputes are deductible as expenses, provided they relate to the rental business and rent is at market rate.
Q20: What happens if a family member refuses to sign a tenancy agreement?
A20: Without an agreement, HMRC may question the arrangement’s legitimacy, risking penalties, and eviction or benefit claims become harder to enforce.
About the Author
Mr. Maz Zaheer, FCA, AFA, MAAT, MBA, is the CEO and Chief Accountant of MTA and Total Tax Accountants—two of the UK’s leading tax advisory firms. With over 14 years of hands-on experience in UK taxation, Maz is a seasoned expert in advising individuals, SMEs, and corporations on complex tax matters. A Fellow Chartered Accountant and a prolific tax writer, he is widely respected for simplifying intricate tax concepts through his popular articles. His professional insights empower UK taxpayers to navigate their financial obligations with clarity and confidence.
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