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HMRC internal manual

Tax Credits Technical Manual

From
HM Revenue & Customs
Updated
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Income: Specific payments and benefits in kind included as income for tax credit purposes (where not already counted as earnings): contents

  1. TCTM04107
    Income: Employment income rules
  2. TCTM04108
    Income: Employment income rules: The cash equivalent of any non-cash voucher received by the claimant chargeable to income tax under section 87 of ITEPA 2003
  3. TCTM04109
    Income: Employment income rules: The cash equivalent of any credit token received by the claimant chargeable to income tax under section 94 of ITEPA 2003
  4. TCTM04110
    Income: Employment income rules: The cash equivalent of any cash voucher received by the claimant chargeable to income tax under section 81 of ITEPA 2003
  5. TCTM04111
    Income: Employment income rules: Any amount chargeable to income tax under Chapter 3 of Part 6 of the ITEPA 2003
  6. TCTM04112
    Income: Employment income rules: So much of a payment of Statutory Sick Pay received by the claimant as is chargeable to income tax under Chapter 2 of Part 10 of ITEPA 2003
  7. TCTM04113
    Income: Employment income rules: 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
    Income: Employment income rules: The cash equivalent of the benefit of a car made available for private use under sections 120 or 149 of ITEPA 2003
  9. TCTM04115
    Income: Employment income rules: The cash equivalent of car fuel provided under section 149 of ITEPA 2003
  10. TCTM04116
    Income: Employment income rules: Any sum to which section 225 of the ITEPA 2003 (taxation of consideration for certain restrictive undertakings) applies
  11. TCTM04117
    Income: Employment income rules: Strike pay received by the claimant as a member of a trade union
  12. TCTM04118
    Income: Employment income rules: The amount of a gain from a security option (such as company shares, bonds, Government gilts etc), securities and interest in securities that is charged to income tax for that year under Part 7 of ITEPA
  13. TCTM04119
    Income: Employment income rules: 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