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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
Updated
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Sums disregarded in the calculation of income: NHS travelling expenses

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg.19, Table 6, Item 12.

  • in relation to England , under regulation 5, 6 or 12 of the National Health Service (Travelling Expenses and Remission of Charges) Regulations 2003 (a)
  • in relation to Wales under regulation 5, 6 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Wales) Regulations 2007 (b)
  • in relation to Scotland, under regulation 3, 5 or 11 of the National Health Service (Travelling Expenses and Remission of Charges) (Scotland) (No 2) Regulations 2003 (c)
  • in relation to Northern Ireland under regulation 5, 6 or 11 of the Travelling Expenses and Remission of Charges Regulations (Northern Ireland) 20004 (d); or 
  • made by the Secretary of State for Health, the Scottish Ministers, the Wales Ministers, or the Department of Health, Social Services and Public Safety and which is analogous to a payment specified in paragraph a, b, c or (d).