CCM6825 - Particular Aspects: Income: General

• 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