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Hi Andy The rules go so far as covering any property rented on a non commercial basis to people whom you can influence . . . You will either declare a market rent even if you do not receive all that money in rent, or You will claim a percentage of the expenses on the basis of the rent...

Hi The tax office must acceot the numbers if the property is rented at normal rental for the property, the area, and you do not have family in it. Otherwise, they have no choice. Dale