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HMRC internal manual

Property Income Manual

Property allowance: contents: exclusions from relief: employers

No relief is due to an individual if the individual has relevant property income for the tax year and the income includes a payment made by, or on behalf of a person, at a time when either:

  • the individual is employed by the person,


  • the spouse or civil partner of the individual is an employee of the person.

This excludes individuals who receive property income from, or paid on behalf of, their employer or from their spouse or civil partner’s employer.

This exclusion does not apply to any income which is employment income received from the employer of the individual or their spouse or civil partner.