BIM86032 | TMIA - Exclusions: Income from connected partnerships

No relief is due to an individual for a tax year if the individual has relevant income for the tax year and the income includes a payment made by, or on behalf of, a partnership when the individual is a partner in the partnership, or connected with a partner in the partnership.

For more information regarding the existence of a partnership see PM132200.

For the purposes of this exclusion a person is connected to another person if they are that person’s:

• spouse or civil partner

• brother or sister

• ancestor

• lineal descendant

• spouse’s or civil partner’s brother or sister

• spouse’s or civil partner’s ancestor

• spouse’s or civil partner’s lineal descendant

These are the most common examples, but a full list can be found in S993 ITA 2007.