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HMRC internal manual

Business Income Manual

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