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Trading allowance against pension trustee fees?

Can the trading allowance apply to pension trustee fees returned as miscellaneous income?

I think that the answer is probably 'no', as presumably they are fees from an office & strictly within ITEPA, but just mulling this over.

Client is a pension trustee and raises a relatively small fee for pre-reading & attending meetings that has not been taxed under PAYE and is returned as Other Income.

ITTOIA 783AB says: “miscellaneous income” for a tax year is all the income arising to the individual in the tax year which would be chargeable to income tax under Chapter 8 of Part 5.

Ch8 Pt5 says (taken from legislation.gov.uk so may not be fully up to date): 687 Charge to tax on income not otherwise charged (1)Income tax is charged under this Chapter on income from any source that is not charged to income tax under or as a result of any other provision of this Act or any other Act.

So my logic has been: the fee is from an office, should therefore fall within ITEPA; and therefore is not Misc Income that could use the Trading Allowance. 

Would anyone consider that flawed, and that the £1k trading allowance could be taken, possibly with a White Space note to clarify as it is not being shown on Self Employment pages?

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