Disregard in full income in kind,
except notional income. See DMG25048 2. for the treatment of
concessionary coal. The decision maker should take fully into
account cash received in place of coal.
Note Income in kind differs from payment in kind in that it
is not given as an alternative to remuneration. Payment in kind can
form part of a person's earnings, for example where free
accommodation is provided by the employer.
