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BIM86030 | TMIA- Exclusions

From HM Revenue & Customs · Business Income Manual

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.

Contents4 entries

  1. BIM86032TMIA - Exclusions: Income from connected partnerships
  2. BIM86034TMIA - Exclusions: Rent-a-Room Receipts
  3. BIM86036TMIA - Exclusions: Employers
  4. BIM86038TMIA - Exclusions: Close Companies