SolvedTCTM04906B | Sums partly disregarded in the calculation of income
From HM Revenue & Customs · Tax Credits Technical Manual
Payments to juror or witness
The Tax Credits (Definition and Calculation of Income) Regulations 2002,Reg.19, Table 8, Item 6.
Disregard any payment in respect of a claimant’s attendance at court as a juror or witness.
But only to the extent that the payment is not compensation for loss of earnings or loss of social security income.