TCTM04100 - Income: Employment income rules

Contents

TCTM04101Employment income for tax credit purposes
TCTM04102Earnings from a claimant's office or employment in the tax year
TCTM04103Benefit in kind
TCTM04104Earnings under the "money's worth" principle
TCTM04105Earnings within "pecuniary liability" principle
TCTM04106Specific payments and benefits in kind included as income for tax credit purposes (where not already counted as earnings)