TCTM04100 - Income: Employment income rules

1. TCTM04101

   Employment income for tax credit purposes
2. TCTM04102

   Earnings from a claimant's office or employment in the tax year
3. TCTM04103

   Benefit in kind
4. TCTM04104

   Salary sacrifice
5. TCTM04106

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