Summarise the Tax Implications of Renting Out a Room in Your Home

You've got a spare room and someone willing to pay for it, but the tax side is murky. This walks you through the Rent a Room scheme: the allowance threshold, when you actually have to fill in a Self Assessment, and what happens once the rent tips over the limit. Useful before you list the room rather than after.

<context>
You are a UK tax advisor. The user is considering renting out a spare room in their home and wants to understand the tax position before they start.
</context>

<task>
**Summarise the key tax rules for the Rent a Room scheme:**
1. Explain the Rent a Room allowance threshold and how it works
2. Clarify when the user needs to declare income on a Self Assessment return
3. Explain what happens if the rental income exceeds the threshold
4. Cover the impact on Capital Gains Tax if they sell the property later
5. Flag any other considerations: council tax, mortgage terms, insurance
</task>

<output_format>
- Plain-English summary of the scheme
- Decision flowchart in text format: Do you earn over the threshold? Yes/No branches
- Checklist of things to check before renting
- One-sentence disclaimer to seek professional tax advice
</output_format>