Establishing Employment Income (Introduction)

The Employment Income section of the Manual sets out which money payments and benefits in kind are to be included as employment income, for tax credit purposes.

This section of the Manual sets out the sources of information available, and how they could be used, to establish the employment income for tax credit purposes for a previous tax year.

Where income is to be taken into account in the assessment of entitlement to Working Tax Credit ( WTC) and / or Child Tax Credit ( CTC), the assessment is initially based on the income of the claimant for a previous tax year.

Follow the guidance in Calculation Of An Award for more information about which previous year is relevant for any particular award.