Skip to content
Solved

TCTM04614 | Lifetime Individual Savings Accounts, and Help to Save accounts

From HM Revenue & Customs · Tax Credits Technical Manual

The Tax Credits (Definition and Calculation of Income) Regulations, Regulation 10, (2) Table 4, item 15

When calculating investment income, disregard the following:

  • The whole amount of the government bonus paid in respect of a Lifetime Individual Savings Account (Lifetime ISA).

  • The whole amount of the governement bonus paid in respect of a Help to Save account.