The Scottish Government

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Annex B: Income that Her Majesty's Revenue and Customs ( HMRC) count as Taxable

Employment (including income from self employment)

• Full, part time and temporary

Pensions

• State Pension
• Private, personal and occupational pensions
• Retirement annuity

Rents

• From any second property
• From a lodger if more than £4,250 (£2,125 if split between a couple)

Interest on savings

• Bank & building society interest (not including ISAs and PEPs)
• National Savings & Investments accounts and bonds

Investment income

• Dividends (not including income from ISAs and PEPs)

State benefits

• Carer's Allowance
• Incapacity Benefit after week 29
• Weekly Bereavement Allowance
• Employment and Support Allowance (Contributory)

Other

• Pensioner bonds
• Trusts

Income that HMRC does not count as Taxable

State benefits

• Disability Living Allowance
• Attendance Allowance
• Lump sum Bereavement Payments
• Pension Credit
• Free TV licence for over 75s
• Winter Fuel Payments
• Housing Benefit
• Child Benefit
• First 28 weeks of Incapacity Benefit
• Income Support
• Employment and Support Allowance (Income related)

Interest on Savings

• All ISAs and PEPs
• Savings Certificates
• Premium Bonds

Rents

• First £4,250 from a lodger (£2,125 if split between a couple)

Tax Credits

• Working Tax Credit

Please note that this information is taken from HMRC's website, for example seehttp://www.hmrc.gov.uk/leaflets/ir121.pdffor more information.

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