TCTM04237 – Income: employment income rules - Specific payments and benefits in kind excluded from employment income for tax credit purposes

Pay As You Earn (PAYE) Settlement Agreements The Tax Credits (Definition and Calculation of Income Regulations, Reg. 4 (Table 1) (Item 20)

Any Pay As You Earn (PAYE) settlement agreements made under Part 6 of the Income Tax (PAYE) Regulations 2003

The special arrangements under regulation 141 of the PAYE regulations also apply.