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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

Pay As You Earn (PAYE) Settlement Agreements, The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4) Table 1 (Item 20)

Any Pay As You Earn (PAYE) settlement agreements made under Part 6 of the Income Tax (PAYE) Regulations 2003

The special arrangements under regulation 141 of the PAYE regulations also apply.

Fees relating to vulnerable persons’ monitoring schemes, The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4) Table 1 (item 21).

The payment or reimbursement on or after 6t h April 2012 of a fee within the section 326A(1) of ITEPA(a) (fees relating to vulnerable persons’ monitoring schemes) 

Limited exemption for qualifying bonus payments, The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 4(4) Table 1 (item 22)

The payment of a qualifying bonus within section 312A of ITEPA (limited exemption for qualifying bonus payments).