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HMRC internal manual

Business Income Manual

From
HM Revenue & Customs
Updated
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Miscellaneous income: contents

S687-S689 Income Tax (Trading and Other Income) Act 2005, S979-S981 Corporation Tax Act 2009

This section looks at the taxation of income not otherwise charged to Income Tax or Corporation Tax. Such income is subject to a stand-alone charge (the sweep-up charge) to Income Tax or Corporation Tax under the category of ‘miscellaneous income’.

This guidance does not cover other stand-alone charges within the miscellaneous income category.

This section contains the following guidance: