CCM6825 - Particular Aspects:
Income: General
Claimants have to tell us their income from:
- social security benefits
- earnings as an employee whether earned in
the UK or abroad
- income from self-employment
They also have to tell us about other income that is in total
more than £300. This includes:
- income from savings and investments
- other UK pensions
- property income
- trust income
- Foreign income, such as income from
investments or property overseas but not income earned aboard as an
employee
- Notional income
See Chapter 4 of the Tax Credit Technical Manual for full
details of the types of income that must be included.
CCRO’s will refer cases to you where the income
declared by the claimant doesn’t match the information we
hold. You should remember that there may be good reasons for this.
For example the claimant may have correctly deducted:
- Gift Aid payments
- contributions to an HMRC registered
pension scheme
- £100 a week for Statutory Maternity,
Paternity or Adoption Pay.
You should take particular care where the claimant:
- has earned income outside the UK, see
CCM6826
- asks for their award to be based on their
current year estimated income, see
CCM6830
- tells you about income they have not
previously reported, see
CCM6905
- is in a joint claim and one of the
claimants is in prison, see
CCM6906