Treasury written question – answered at on 20 June 2018.
To ask Mr Chancellor of the Exchequer, pursuant to the Answer of 12 June to Question 149631 on students: private rented housing, whether he plans to devise a method to identify businesses that collect rental income from student accommodation.
HMRC do not collect this information because identifying lettings expressly to students rather than to other persons does not lead to any specific tax effect.
Collection of this further information by HMRC would require businesses to identify and distinguish between income received from the rental of student accommodation and that received through other rentals. This would impose additional reporting obligations on businesses.
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