The claimant may have received benefits from their employer
which were not paid out in wages but which were taxable. These are
known as benefits in kind.
Income discrepancies involving benefit-in-kind are
identified where the amount a claimant enters on the claim form
TC600 at Box 5.4 or the renewal notice TC600RD at Box 2.3 is not
the same as their employer reported on form P11D or P9D for that
year.
The amount entered by the claimant could legitimately differ
from the amount reported by the employer because of Gift Aid
payments, pension contributions or trading losses as described at
CCM17270.
Where the claimant is able to provide information or
evidence in support of this you should decide to accept what they
say and either:
Any other differences are likely to be the result of claimant error and you will decide to amend the claim or award based on HMRC’s information, see CCM17370
