I have two friends living with me and they only pay bills (no rent) and I wondering if I would be liable for CGT on the period they live there? I don't take any rent from them at all and they are just friends staying in my house.
So, in HMRC's eyes, what is the definition of a lodger and specifically does it ever differ from a friend staying rent free in my house?
Also, in the definition of a lodger, if I let a room to a couple on one room lodger agreement does that count as one lodger or two? (This has extremely large implications on CGT because having two lodgers makes the time they live there liable to CGT)