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HMRC internal manual

Tax Credits Technical Manual

Income: Specific payments and benefits in kind included as income for tax credit purposes (where not already counted as earnings): contents

  1. TCTM04107
    Any payments of expenses which are chargeable to income tax under section 62 or 72 of the ITEPA 2003
  2. TCTM04108
    The cash equivalent of any non-cash voucher received by the claimant chargeable to income tax under section 87 of the ITEPA 2003
  3. TCTM04109
    The cash equivalent of any credit token received by the claimant chargeable to income tax under section 94 of the ITEPA 2003
  4. TCTM04110
    The cash equivalent of any cash voucher received by the claimant chargeable to income tax under section 81 of the ITEPA 2003
  5. TCTM04111
    Any amount chargeable to income tax under Chapter 3 of Part 6 (payments and benefits on termination of employment) of the ITEPA 2003
  6. TCTM04112
    So much of a payment of Statutory Sick Pay received by the claimant as is chargeable to income tax under section 660 of the ITEPA 2003
  7. TCTM04113
    The amount (if any) by which a payment of Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Statutory Shared Paternity Pay (ShPP) or Statutory Adoption Pay (SAP) exceeds £100 per week
  8. TCTM04114
    The cash equivalent of the benefit of a car made available for private use under section 120 ITEPA 2003
  9. TCTM04115
    The cash equivalent of car fuel provided under section 149 of ITEPA 2003
  10. TCTM04116
    Any sum to which section 225 of the ITEPA 2003 (taxation of consideration for certain restrictive undertakings
  11. TCTM04117
    Strike pay received by the claimant as a member of a trade union
  12. TCTM04118
    The amount of a gain from a security option (such as company shares, bonds, Government gilts etc) that is charged to income tax for that year under Part 7 of ITEPA
  13. TCTM04119
    Payments made to a person serving a custodial sentence or remanded in custody awaiting trial or sentence, for work done while serving the sentence or remanded in custody