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HMRC internal manual

Tax Credits Technical Manual

HM Revenue & Customs
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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

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(1)(g)

This is the income tax provision. (See Employment Income Manual para EIM76350).