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HMRC internal manual

Tax Credits Technical Manual

Further disregards in the calculation of investment income: Winnings from betting and lotteries

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

When calculating investment income, disregard the following:

  • Any winnings from betting, including pool betting, lotteries or games with prizes.