BIM86036 | TMIA - Exclusions: Employers

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

• employed by the person, or

• the spouse or civil partner of an employee of the person

This excludes individuals who receive trading income, or miscellaneous income from, or on behalf of, their employer or from their spouse or civil partner’s employer. This exclusion does not apply to employment income received from an individual’s employer or their spouse or civil partner’s employer.