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HMRC internal manual

Tax Credits Technical Manual

Sums disregarded in the calculation of income: Payments or Vouchers paid to former asylum seekers

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 19, Table 6, Item 15.

Disregard in full any payment or voucher given under sections 95 or 98 of the Immigration & Asylum Act 1999 to any former asylum-seeker or his dependants. TCTM02112