Lodger agreements and rental payments

[InsulatedCup]

I’m a full time career for my Mum so have left my home empty, and won’t be going back for a year or so. My son will be a full time student so he is going to live in the property rent free. Two of his friends are going to share the house with him, and pay me some rent and their share of the bills. Can the two friends be classified as lodgers (rather than tenants) if they are paying rent to me and not to my son?

Also do I just declare the rental income on my tax return (I have no other income except Carers Allowance) or can it be considered under the rent a room scheme?

Thank you

You'll have to check in your local area, but here three unrelated people in a house constitutes a HMO.

They cant be your lodgers if you don't live there and share communal spaces with them.

As above
They are not lodgers unless they lodge in the home you live in

https://james-douglas.co.uk/difference-between-a-tenant-and-a-lodger/

Can they be my son’s lodgers but still pay me rent?

You would need to make a tenancy agreement with your son so that he becomes the resident landlord and then makes separate occupancy agreements with his lodgers. He can then instruct his lodgers to pay whichever bank account details he wants. But you can’t benefit from the tax breaks of the rent a room scheme, because you aren’t a resident landlord, and will need to comply with all legal requirements and property safety checks for non-resident landlords, and pay income tax on the rent accordingly.

If your son isn't the landlord, then it'd be an HMO and you'd need gas safety certs, an electrical cert, fire doors, smoke alarms etc...