Income From Employment (Info)

Employment income for tax credit purposes

Includes

• Any earnings from a claimant's office or employment in the tax year , including any employment or self employed income from overseas. More information can be found in Earnings

• Specific payments and employment related benefits (not already counted as earnings). More guidance about these can be found in  Specific Payments / Benefits Included As Income

Note: Although based on income tax law, not all of the additional rules for income chargeable to tax as employment income have been included for tax credit purposes

Excludes

• Specific payments and employment related benefits regardless of whether they fall within either of the above rules

For more guidance about these payments see Specific Payments Excluded From Income

Note: Although based on income tax law, not all of the general exemptions and reliefs from inclusion as income chargeable to tax as employment income have been included for tax credit purposes

• The amount of specific deductions. Follow the guidance in Allowable Deductions From Income