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    1. Home
    2. Welfare
    3. Tax credits
    HMRC internal manual

    Tax Credits Technical Manual

    From:
    HM Revenue & Customs
    Published
    19 March 2016
    Updated:
    21 January 2025 - See all updates
    1. Back to contents
    2. TCTM04000

    TCTM04600 - Further disregards in the calculation of investment income

    The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 10(2), Table 4.

    1. TCTM04601
      Personal Equity Plans (PEPs) and Individual Savings Accounts (ISAs)
    2. TCTM04602
      TESSA accounts
    3. TCTM04603
      Share option schemes
    4. TCTM04604
      Winnings from betting and lotteries
    5. TCTM04605
      Payment made to prisoners of war of the Japanese
    6. TCTM04606
      Compensation Payments to victims of National Socialism
    7. TCTM04607
      Compensation payments to Holocaust victims
    8. TCTM04608
      Interest and periodic payments for personal injury damages
    9. TCTM04609
      Annuity payments - Criminal Compensation Scheme
    10. TCTM04610
      Life annuities
    11. TCTM04611
      Interest payments - compensation to a person, who is under 18, for the death of one or more parent
    12. TCTM04612
      Payments under immediate needs annuities or health and employment insurance payments
    13. TCTM04613
      Saving Gateway Account
    14. TCTM04614
      Lifetime ISA
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