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  1. Home
  2. Welfare
  3. Tax credits
HMRC internal manual

Tax Credits Technical Manual

From:
HM Revenue & Customs
Published
19 March 2016
Updated:
21 January 2025 - See all updates
  1. Back to contents
  2. TCTM04000

TCTM04600 - Further disregards in the calculation of investment income

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 10(2), Table 4.

  1. TCTM04601
    Personal Equity Plans (PEPs) and Individual Savings Accounts (ISAs)
  2. TCTM04602
    TESSA accounts
  3. TCTM04603
    Share option schemes
  4. TCTM04604
    Winnings from betting and lotteries
  5. TCTM04605
    Payment made to prisoners of war of the Japanese
  6. TCTM04606
    Compensation Payments to victims of National Socialism
  7. TCTM04607
    Compensation payments to Holocaust victims
  8. TCTM04608
    Interest and periodic payments for personal injury damages
  9. TCTM04609
    Annuity payments - Criminal Compensation Scheme
  10. TCTM04610
    Life annuities
  11. TCTM04611
    Interest payments - compensation to a person, who is under 18, for the death of one or more parent
  12. TCTM04612
    Payments under immediate needs annuities or health and employment insurance payments
  13. TCTM04613
    Saving Gateway Account
  14. TCTM04614
    Lifetime ISA
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