Property allowance: contents: exclusions from relief: partnerships
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 firm when the individual is a partner in the firm, or connected with a partner in the firm.
For more information regarding the existence of a partnership see the existence of a partnership at page BIM82005.
For the purposes of this exclusion a person is connected to another person if they are that person’s
spouse or civil partner
brother and sister
spouse’s or civil partner’s brother and sister
spouse’s or civil partner’s ancestors
spouse’s or civil partner’s lineal descendants
These are the most common examples, but a full list can be found in the legislation at ITA07/S993.
Existence of a Partnership
More information regarding the existence of partnerships can be found in HMRC’s Business Income Manual at BIM82005.