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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Income: Miscellaneous income: Miscellaneous Income

The Tax Credits (Definition & 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 & Calculation of Income) Regulations 2002 and is taxable under Part 5 of the Income Tax (Trading & 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).