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HMRC internal manual

Tax Credits Technical Manual

Income: Miscellaneous income: Miscellaneous Income

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 18

Miscellaneous income means any income that does not fall within any other provisions of the Tax Credits (Definition and Calculation of Income) Regulations 2002 and is taxable under Part 5 of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA).

This applies, for example, to copyright royalties (see ITTOIA 579) received by individuals whose activities may not amount to a profession (see paragraph BIM50701 of the Business Income Manual).