I am wondering what the complications of doing this are and if there are tax implications. A friend has accepted a job which means he will need to rent a room/pay for a B & B during the week as it is nowhere near where he lives. He was wondering if he can write off the expense again tax. He expects to be able to return home at the weekends so does not want to rent out his home but he is going to let rooms in the house under the rent a room scheme so that the house is not empty during the week. Are there any tax implications with doing this? It is his PPR.