SolvedTCTM04604 | Further disregards in the calculation of investment income: Winnings from betting and lotteries
From HM Revenue & Customs · Tax Credits Technical Manual
The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 10(2), Table 4, Item 4.
When calculating investment income, disregard the following:
Any winnings from betting, including pool betting, lotteries or games with prizes.