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Official guidance
Tax Credits Technical Manual

TCTM04600 · Further disregards in the calculation of investment income

  • TCTM04601 · Personal Equity Plans (PEPs) and Individual Savings Accounts (ISAs)
  • TCTM04602 · TESSA accounts
  • TCTM04603 · Share option schemes
  • TCTM04604 · Winnings from betting and lotteries
  • TCTM04605 · Payments made to prisoners of war of the Japanese
  • TCTM04606 · Compensation Payments to victims of National Socialism
  • TCTM04607 · Compensation payments to Holocaust victims
  • TCTM04608 · Further disregards in the calculation of investment income
  • TCTM04609 · Annuity payments - Criminal Compensation Scheme
  • TCTM04610 · Life annuities
  • TCTM04611 · Interest payments - compensation to a person who is under 18, for the death of one or more parent
  • TCTM04612 · Further disregards in the calculation of investment income
  • TCTM04613 · Saving Gateway Account
  • TCTM04614 · Lifetime Individual Savings Accounts, and Help to Save accounts
  1. Income: contents
  2. Further disregards in the calculation of investment income

TCTM04600 | Further disregards in the calculation of investment income

From HM Revenue & Customs · Tax Credits Technical Manual

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 10(2), Table 4.

Contents14 entries

  1. TCTM04601Further disregards in the calculation of investment income: Personal Equity Plans (PEPs) and Individual Savings Accounts (ISAs)
  2. TCTM04602Further disregards in the calculation of investment income: TESSA accounts
  3. TCTM04603Further disregards in the calculation of investment income: Share option schemes
  4. TCTM04604Further disregards in the calculation of investment income: Winnings from betting and lotteries
  5. TCTM04605Further disregards in the calculation of investment income: Payments made to prisoners of war of the Japanese
  6. TCTM04606Further disregards in the calculation of investment income: Compensation Payments to victims of National Socialism
  7. TCTM04607Further disregards in the calculation of investment income: Compensation payments to Holocaust victims
  8. TCTM04608Further disregards in the calculation of investment income
  9. TCTM04609Further disregards in the calculation of investment income: Annuity payments - Criminal Compensation Scheme
  10. TCTM04610Further disregards in the calculation of investment income: Life annuities
  11. TCTM04611Further disregards in the calculation of investment income: Interest payments - compensation to a person who is under 18, for the death of one or more parent
  12. TCTM04612Further disregards in the calculation of investment income
  13. TCTM04613Saving Gateway Account
  14. TCTM04614Lifetime Individual Savings Accounts, and Help to Save accounts
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