Principal Private Residence and Studying abroad

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SCOTTPLASMA

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If I decide to go back to college and study in the UK how does this effect my PPR and tax status. I own a house and do not want to rent out the property as I intend to use the house at weekends, holidays and during term time and during the research element of the course. The course is by blended learning but there is a requirement to be in the UK weekly. I am considering renting a spot in the UK but am unsure about my PPR and any tax implications. I presume there would be no change as long as I do not rent the property ? Thanks in advance.
 
No tax implications if not rented out fully. You could, if you wished, rent out a room and still not have any tax implications.
 
So dereko suppose its a 3 bedroom house and two rooms are rented and one room is for OP sporadically during the year means once rental income is under 14k no tax liability. Does the OP not have to frequent the house for at least a minimum period of time in a 12 month period ?
 
from the revenue manual -
An individual may live in more than one residence but can only avail of rent-a-room relief in respect of his or her sole or main residence. In general, an individual’s sole or main residence is that individual’s home for the greater part of the time and where friends and correspondents would expect to find him or her.
 
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