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HMRC internal manual

Tax Credits Technical Manual

Sums partly disregarded in the calculation of income

Payments to juror or witness

The Tax Credits (Definition and Calculation of Income) Regulations 2002,Reg.19, Table 8, Item 6.

Disregard any payment in respect of a claimant’s attendance at court as a juror or witness.

But only to the extent that the payment is not compensation for loss of earnings or loss of social security income.