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