Boarders, flatmates and tenants – tax responsibilities
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Boarders, flatmates and tenants – tax responsibilities
Form Number: IR1037 / Form Code: IR1037
About this resource
This factsheet covers payments received for accommodation in a private home and helps distinguish cost sharing from taxable income.
How to use it
Choose the current standard-cost or actual-cost method where available, keep evidence of income and costs, and declare any taxable amount. Check Inland Revenue’s current rules before filing.
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