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UK Property Tax Portal
UK Property Tax Q&A
Does My Wife Have to Register as Self Employed When Letting Out Her Property?
Question
My wife has a house which we have just started to rent out.
Does she have to register as self employed for this income?
Arthur Says
Property letting is rarely regarded as self employment, although if the landlord's involvement in managing the lettings and looking after the properties is substantial, it is possible that the activities might constitute a business. 
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