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BIM80101 - Miscellaneous income: scope of the provisions: overview

ICTA88/S18 (3) - Case VI of Schedule D, Chapter 8 Part 5 ITTOIA, Chapter 8 Part 10 CTA09

This guidance is intended to provide an overview of the Miscellaneous Income provisions.

The charge to tax as Miscellaneous Income under Case VI of Schedule D, Chapter 8 Part 5 ITTOIA or Chapter 8 Part 10 CTA09 is a sweep-up charge. These provisions charge tax on income that is not otherwise taxable under other Income Tax provisions or charged as income under Corporation Tax provisions.

The charge under the Miscellaneous Income provisions is a very broad charge. Amongst the types of income covered are:

  • payment for a service where it was agreed that the service would be provided for reward; for further guidance see BIM80110 
  • income received under an agreement or arrangement, which is not otherwise taxable; for further guidance see BIM80125 
  • payment for the use of money that is not interest or does not fall within the loan relationships legislation, for further guidance see BIM80225 

This list is illustrative and by no means exhaustive.

Although the Miscellaneous Income provisions are ‘sweep up’ sections, this does not mean that these provisions tax all profits that fall outside the other charging provisions of the Taxes Acts. The Miscellaneous Income provisions do not tax:

  • capital accretions on isolated transactions in assets;
  • voluntary receipts such as gifts and gratuities;
  • gambling winnings from wagers and bets;
  • post-cessation receipts - income that would have been taxable under a different charge, but for the source having ceased (for this reason there is specific post-cessation receipts legislation see BIM80500).