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HMRC internal manual

Business Income Manual

TMIA - Computation: Partial Relief

An individual qualifies for partial relief for a tax year if the individual has relevant income (trading and miscellaneous income) for the tax year which exceeds the trading allowance, and an election by the individual for partial relief has been made for the tax year. This election will be made by the individual completing a Self Assessment return.


Individuals have discretion about how they allocate the allowance between their different trades, this is illustrated by the example in BIM86082.


We assume that an election has been made in all the step by step guides that follow

BIM86016 - Partial Relief: Single Trade

BIM86017 - Partial Relief: Multiple Trades

BIM86018 - Partial Relief: Miscellaneous Income

BIM86019 - Partial Relief: Multiple Trades and Miscellaneous Income