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HMRC internal manual

Tax Credits Technical Manual

Sums disregarded in the calculation of income if certain conditions are satisfied

Payments of expenses received by voluntary workers

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg 19, Table 7, Item 1

Any payment in respect of any expenses incurred by a claimant who is engaged by a charitable or voluntary organisation or is a volunteer, but only if the claimant receives no remuneration or profit from the engagement, nor is treated as possessing any employment income in respect of that engagement.