BIM14030 - Schedule D: Coverage and exclusions: Functions of Schedule D and Case VI

The Act is designed so that Schedule D is the Schedule which sweeps up the tax that other Schedules do not reach. For example, Case II charges tax on income from professions which is not within any other Schedule.

Within Schedule D itself, Case VI is the sweeper. It charges tax on income not within any other Case or any other Schedule. It is thus the residual Case. But that does not mean that amounts which fall outside the other charging provisions of the Taxes Acts must find a home somewhere within Schedule D. The amounts may be outside the scope of income taxation altogether. The general principles outlined in BIM14050 onwards have to apply before the residual Schedule or the residual Case can be brought into play.

You will find more specific guidance on the Case VI aspects at BIM80100 onwards.