TCTM04106 - Income: Specific payments and benefits in kind included as income for tax credit purposes (where not already counted as earnings): contents
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TCTM04107Any payments of expenses which are chargeable to income tax under section 62 or 72 of the ITEPA 2003
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TCTM04108The cash equivalent of any non-cash voucher received by the claimant chargeable to income tax under section 87 of the ITEPA 2003
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TCTM04109The cash equivalent of any credit token received by the claimant chargeable to income tax under section 94 of the ITEPA 2003
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TCTM04110The cash equivalent of any cash voucher received by the claimant chargeable to income tax under section 81 of the ITEPA 2003
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TCTM04111Any amount chargeable to income tax under Chapter 3 of Part 6 (payments and benefits on termination of employment) of the ITEPA 2003
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TCTM04112So 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
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TCTM04113The amount (if any) by which a payment of Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP), Statutory Shared Parental Pay (ShPP), Statutory Adoption Pay (SAP) or Statutory Parental Bereavement Pay (SPBP) exceeds £100 per week
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TCTM04114The cash equivalent of the benefit of a car made available for private use under section 120 ITEPA 2003
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TCTM04115The cash equivalent of car fuel provided under section 149 of ITEPA 2003
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TCTM04116Any sum to which section 225 of the ITEPA 2003 (taxation of consideration for certain restrictive undertakings
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TCTM04117Strike pay received by the claimant as a member of a trade union
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TCTM04118The 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
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TCTM04119Payments 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