Employment Income (Introduction)

Where income needs to be taken into account in the calculation of a tax credit award, claimants supply details of income from the following sources, each of which is taken into account. These are

• Employment income , including any employment income from overseas

• Self employment income , including any self employment income from overseas

• Social Security Benefit income

And the following that are collectively known as other income

• Pension income

• Investment income

• Property income

• Student income

• Foreign income

• Notional income

And

• Miscellaneous income

This section of the Manual only gives guidance on employment income. For information on the other income types see the following

• Self Employed Income

• Income Other Than earnings

Note: Guidance on

1. When income needs to be taken into account in the calculation of a tax credit award and the period(s) over which it needs to be measured for any particular award, are covered Calculation Of An Award

2. How income for the family should be combined, and general deductions can be found in Calculation Of Income