SolvedTCTM04915 | Sums disregarded in the calculation of income: Provident benefits from trade unions
From HM Revenue & Customs · Tax Credits Technical Manual
The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 19, Table 6, Item 16.
Disregard any payment of a provident benefit by a trade union (for example, for incapacity personal injury or while out of work).