TCTM04106 - Income: Specific payments and benefits in kind included as income for tax credit purposes (where not already counted as earnings): contents

TCTM04107

Any payments of expenses which are chargeable to income tax under section 62 or 72 of the ITEPA 2003

TCTM04108

The cash equivalent of any non-cash voucher received by the claimant chargeable to income tax under section 87 of the ITEPA 2003

TCTM04109

The cash equivalent of any credit token received by the claimant chargeable to income tax under section 94 of the ITEPA 2003

TCTM04110

The cash equivalent of any cash voucher received by the claimant chargeable to income tax under section 81 of the ITEPA 2003

TCTM04111

Any amount chargeable to income tax under Chapter 3 of Part 6 (Payments and benefits on termination of employment) of the ITEPA 2003

TCTM04112

So much of a payment of Statutory Sick Pay received by the claimant as is chargeable to income tax under section 660 of the ITEPA 2003

TCTM04113

The amount (if any) by which a payment of Statutory Maternity Pay (SMP), Statutory Paternity Pay (SPP) or Statutory Adoption Pay (SAP) exceeds £100 per week

TCTM04114

The cash equivalent of the benefit of a car made available for private use under sections 120 or 149 of ITEPA 2003

TCTM04115

The cash equivalent of car fuel provided under section 149 of ITEPA 2003

TCTM04116

Any sum to which section 225 of the ITEPA 2003 (taxation of consideration for certain restrictive undertakings) applies

TCTM04117

Strike pay received by the claimant as a member of a trade union

TCTM04118

The amount of a gain from a security option (such as company shares, bonds, Government gilts etc), securities and interest in securities that is charged to income tax for that year under Part 7 of ITEPA

TCTM04119

Payments made to a person serving a custodial sentence or remanded in custody awaiting trial or sentence, for work done while serving the sentence or remanded in custody