TCM0118020 | Eligibility - income (employed and self-employed): Employment income (Introduction)

Where income needs to be taken into account in the calculation of a tax credits award, customers supply details of income from the following sources, each of which is taken into account. These are

• employment income, including any employment income from overseas

• self-employment income, including any self-employment income from overseas

• Social Security benefit income
  and the following that are collectively known as other income

• pension income

• investment income

• property income

• student income

• foreign income

• notional income

• miscellaneous income.

Note: Guidance on when income needs to be taken into account in the calculation of a tax credit award and the periods over which it needs to be measured for any particular award, are covered in TCM0132120.

Note: Guidance on how income for the family should be combined, and general deductions can be found in TCM0116020.