Chapter TCM0120100
| Published date | 09 April 2016 |
| Record Number | TCM0120100 |
Miscellaneous income means any income that doesn’t fall within any other subject in this section and is taxable under Part 5 of ITTOIA 2005. This applies, for example, to copyright royalties received by individuals whose activities don’t amount to a profession (use Inspector Manual (IM) at IM2690).
In addition, the following are included as income for tax credits purposes by virtue of the Tax Credits (Definition and Calculation of Income) Amendment Regulations 2016/978.
Northern Ireland supplementary paymentsThe following Northern Ireland supplementary payments are to be included in the calculation of income:
- A payment as a result of the loss of contributory employment and support allowance paid under Part 3 the Welfare Supplementary Payments Regulations (Northern Ireland) 2016/178)
- A payment as a result of the loss of Carer’s Allowance on a caree’s transition from Disability Living Allowance to Personal Independence Payment and paid under Part 2 of the Welfare Supplementary Payment (Loss of Carer Payments) Regulations (Northern Ireland) 2016/253.
When calculating income, the following payments can be wholly disregarded
Certain Northern Ireland supplementary payments
Certain Scottish supplementary payments
New deal 50 plus
Certain payments under employment legislation
Mandatory top up payments under Voluntary Sector and Environmental Task Force Options of New Deal and under New Deal 25+
Certain DWP / DfC payments
Educational Maintenance Allowance (EMA)
Training premium, discretionary payment and subsistence allowance payable in respect of Employment Zone participation
Qualifying maintenance payments
Fostering / Residence order allowance
Maintenance received
NHS travelling expenses
Assisted prison visits
Adoption allowance
Payments from a local authority in place of community care services
Vouchers paid to former asylum seekers
Provident benefits from trade unions
Supporting people
Career development loans
Payments to a juror or witness for attendance at court
Payments made under a credit insurance policy
Payments made by the National Emergencies Trust (NET)
Sports awards
Payments made in connection with a coronavirus support scheme
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Certain Northern Ireland Supplementary PaymentsDisregard the following supplementary payments
- A payment following the loss of benefit under Article 101 of the Welfare Reform (Northern Ireland) Order 2015 (‘benefit cap’) and paid under Part 2 of the Welfare Supplementary Payments Regulations (Northern Ireland) 2016/178
- A payment following the loss of Disability Living Allowance on the transition to Personal Independence Payment and paid under the Welfare Payment (Loss of Disability Living Allowance) Regulations (Northern Ireland) 2016/250
- A payment as a result of the loss of Disability Living Allowance on the transition to Personal Independence Payment in respect of conflict-related cases and paid under Part 4 of the Welfare Payment (Loss of Disability Living Allowance) Regulations (Northern Ireland) 2016/250
- A payment following the loss of disability-related premium on the transition from Disability Living Allowance to Personal Independence Payment and paid under Part 2 of the Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016/254 – Income Support claimants
- A payment following the loss of disability-related premium on transition from Disability Living Allowance to Personal Independence Payment and paid under Part 3 of the Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016/254 – Jobseeker’s Allowance claimants
- A payment following the loss of a disability-related premium on transition from Disability Living Allowance to Personal Independence Payment and paid under Part 4 of the Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016/254 – Employment and Support Allowance claimants
- A payment following the loss of a disability-related element in respect of Working Tax Credit on the transition from Disability Living Allowance to Personal Independence Payment and paid under Part 5 of the Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016/254 – working tax credit claimants
- A payment following the loss of a severe disability component in respect of Pension Credit on the transition from Disability Living Allowance to Personal Independence Payment and paid under Part 6 of the Welfare Supplementary Payment (Loss of Disability-Related Premiums) Regulations (Northern Ireland) 2016/254 – State Pension Credit claimants
- A payment following the loss of Carer...
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