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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes: Job Grant, Return to Work Credit, etc

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 4 (4) Table 1 (item 16 and item 16A)

A payment made by the DWP

  • By way of an In-Work Credit Better Off In Work Credit, Job Grant or Return to Work Credit.
  • Under the Employment Retention and Advancement Scheme or the Working Neighbourhoods Pilot (all made under section 2 of the Employment and Training Act 1973).
  • Under the City Strategy Pathfinder Pilots,
  • By way of an In-Work Emergency Discretion Fund payment pursuant to arrangements made by the Secretary of State, or
  • By way of an Up-front Childcare Fund payment pursuant to arrangements made by the Secretary of State
  • under the Future Capital pilot scheme

A payment made by the Department for Employment and Learning in Northern Ireland under section 1 of the Employment and Training Act (Northern Ireland) 1950 by way of Return to Work Credit.

Any In-Work Emergency Fund payment made to a person following arrangements made by the Department of Economic Development under section 1 of the Employment and Training Act (Northern Ireland) 1950