I reported back in July 2018 that HMRC were planning to change the rent a room relief rules so that it would only apply in cases where the owner occupied the property at the same time.
However, it has just been announced in the 2018 October Budget that these planned changes have been cancelled.
Rent a room relief will therefore continue as before, being available even when the owner is away – covering situations for example where the owner goes on holiday during local sporting events.
