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

1. TCTM04107

   Any payments of expenses which are chargeable to income tax under section 62 or 72 of the ITEPA 2003
2. TCTM04108

   The cash equivalent of any non-cash voucher received by the claimant chargeable to income tax under section 87 of the ITEPA 2003
3. TCTM04109

   The cash equivalent of any credit token received by the claimant chargeable to income tax under section 94 of the ITEPA 2003
4. TCTM04110

   The cash equivalent of any cash voucher received by the claimant chargeable to income tax under section 81 of the ITEPA 2003
5. TCTM04111

   Any amount chargeable to income tax under Chapter 3 of Part 6 (payments and benefits on termination of employment) of the ITEPA 2003
6. 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
7. TCTM04113

   The amount (if any) a payment of Statutory Maternity Pay(SMP), Statutory Paternity Pay(SPP), Statutory Shared Parental Pay(ShPP), Statutory Adoption Pay (SAP) or Statutory Parental Bereavement Pay (SPBP) exceeds £100 per week
8. TCTM04114

   The cash equivalent of the benefit of a car made available for private use under section 120 ITEPA 2003
9. TCTM04115

   The cash equivalent of car fuel provided under section 149 of ITEPA 2003
10. TCTM04116

    Any sum to which section 225 of the ITEPA 2003 (taxation of consideration for certain restrictive undertakings
11. TCTM04117

    Strike pay received by the claimant as a member of a trade union
12. TCTM04118

    The amount of a gain from a security option (such as company shares, bonds, Government gilts etc) that is charged to income tax for that year under Part 7 of ITEPA
13. 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