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Tax Credits: Disregarded income

This is an archived guidance page. There are no live tax credit awards after 5 April 2025. However, some advisers may still need to deal with tax credit appeals, disputes, overpayment debts and complaints. We have moved our main 2024/25 tax credit guidance pages to this archive section as a resource. These pages show our understanding of the rules as they were in 2024/25.

Income which arises outside the UK and is ‘unremittable’ for the purposes of ITTOIA, Part 8, Chapter 4, is disregarded for tax credits.

Income is ‘unremittable’ where

The following types of income are also disregarded:

Last reviewed/updated 11 May 2025