If a director of a one-man band company takes lodgings and his company pays the rent, can the recipient claim rent-aroom relief? The company will gain relief for the payment as the expense qualifies under the 24-month rule? 

Arthur Weller replies:
I presume that we are talking about renting residential accommodation, and not office accommodation. See www.gov.uk/hmrc-internal-manuals/property-incomemanual/pim4002. If so, there is nothing in the legislation that says that the tenant has to pay the rent himself - even ifsomeone else paysthe rent on his behalf rent-a-room can still apply.