What counts as income
Usually, what you’re entitled to is based on your income for the last tax year (6 April 2021 to 5 April 2022).
- money from employment before tax and National Insurance, including if you could not work but were still getting paid (‘on furlough’) - check your P60s, P45s or payslips
- earnings before tax and National Insurance if you’re self-employed - check your Self Assessment tax return
- grants from the Self-Employment Income Support Scheme - check how much you were paid if you made a claim
- money from some coronavirus (COVID-19) payments
- benefits from your employer (check your P11D)
- certain state benefits
- money from a pension - including your State Pension
- interest on savings
- your partner’s income - if you make a joint claim
- UK company dividends
- profit from a property you own or rent out in the UK
- earnings from the Rent a Room Scheme above £7,500 (or £3,750 if you’re a joint owner)
- payment above £30,000 because your job ended
HM Revenue and Customs (HMRC) has detailed guidance if you need help working out your income.
Tax-free benefits include:
- Child Benefit
- Housing Benefit
- Attendance Allowance
- Disability Living Allowance
- Personal Independence Payment
- the foreign equivalents of UK tax-free benefits
To support your claim, keep records of your income, bills, payslips, benefits, tax credits, childcare and child’s education for the current tax year and at least 2 years before that.