Income Tax (Trading and Other Income) Act 2005 section 783BN

Exclusion from relief: payments by employer

Section 783BN is an anti-avoidance rule that prevents an individual from claiming property income relief where their property income includes payments from their employer or from their spouse's or civil partner's employer.

• This section blocks all relief under the chapter for a tax year if the individual's property income includes a payment from an employer
• The exclusion applies where the individual is an employee of the person making the payment at the time it is made
• The exclusion also applies where the individual is the spouse or civil partner of an employee of the person making the payment
• Where the exclusion is triggered, no relief at all is available for that tax year — it is not limited to the employer-related payment alone