Tax Credits: Miscellaneous income

Miscellaneous income is defined as any income which does not fall within other provisions of the Income Regulations and is subject to income tax under ITTOIA 2005, Part 5. This includes receipts from intellectual property, income from films and sound recording businesses, or from certain telecommunication rights.

From 23 May 2020, miscellaneous income also includes payments under or in connection with a coronavirus support scheme which doesn’t already come under (or is disregarded by) another provision in the tax credit rules.

Last reviewed/updated 1 July 2022