BIM86030 - TMIA- Exclusions

An individual who has income that falls within any of the exclusions that follows will not be eligible for the allowance on any sources of trading income or miscellaneous income for the tax year that they have this income.

See BIM86074 for an illustration of how the exclusions work.

BIM86032 Exclusions: Income from connected partnerships

BIM86034 Exclusions: Rent-a-Room Receipts

BIM86036 Exclusions: Employers

BIM86038 Exclusions: Close Companies

1. BIM86032

   Income from connected partnerships
2. BIM86034

   Rent-a-Room Receipts
3. BIM86036

   Employers
4. BIM86038

   Close Companies