Specific payments and employment related benefits excluded from employment income for tax credit purposes are as follows

Note: None of the other income tax exclusions from employment income apply to tax credits.

payment of removal expenses and removal benefits to which Chapter 7, Part 4 of ITEPA 2003 applies. For year 2001-2002, this is under Schedule 11A ICTA 1988.

This is a partial income tax exception (up to the sum of £8,000). Any amounts in excess of £8,000 are income for tax credits purposes. For more information, use the Employment Income Manual para EIM03100.

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