Child benefit
Child dependency additions paid with retirement pension
Child's special allowance
Guardian's allowance
One-parent benefit

Industrial Injury benefits

Constant attendance allowance
Industrial disablement benefit
Pneumoconiosis, byssinosis and miscellaneous disease benefits
Workmen's compensation supplement

War Disablement Benefits

Constant attendance allowance
Disablement pension
Severe disablement allowance

Other benefits

Age related payments of £50 or £100
Attendance allowance
Bereavement payment
Christmas bonus
Council tax benefit
Child tax credit
Disability living allowance
Earnings top up
Education Maintenance Allowance
Incapacity Benefit (initial 28 week period and benefit paid to those who were receiving the former invalidity benefit at 12.04.95 for the same incapacity)
Housing Benefit
Housing Grants
Income Support (when not paid to unemployed persons or strikers)
Invalidity Allowance (when paid with Invalidity Pension)
Invalidity Pension
Job Finders Grant
Pension credit
Redundancy payment
Social Fund payments
Television licence payment
Vaccine damage (lump sum)
War widow's or dependant's pension
Winter fuel payment
Working tax credit

Other non-savings income

Benefits paid under sickness and unemployment insurance policies

Premium Bond prizes

Lottery, Pools and other betting winnings

Certain bonuses and profits on Life Assurance policies

The capital part of amount received from purchased annuities

Local authority home improvement grants

Compensation or damages for personal injuries (whether received in one lump sum or over a period)

Educational grants or scholarships

The first £30,000 of any compensation for loss of employment (redundancy or leaving payments over £30,000 are taxable)

The first £4,250 income from the Rent a Room Scheme

Any gains on qualifying Friendly Society insurance policies

Long Service awards where the gift does not exceed £50 for each year of service

Maintenance payments following divorce or separation

Compensation paid by banks on frozen accounts of Holocaust victims

10% of the income from foreign pensions and lump sums paid under overseas pension schemes in certain circumstances

Many foreign social security benefits

Adoption allowances

Foster care receipts below specified limits

Wounds & disability pensions

Child increase in any Social Security pension

Income from Sickness Policies

Certain expenses of HM Forces e.g. mess & ration allowances

Compensation from mis-sold insurance policies and interest thereon

Damages & compensation for personal injury

Gallantry awards

German & Austrian annuities and pensions for victims of Nazi persecution

Interest on repayment supplement in connection with overpaid tax

Lump sum pension payments

Luncheon vouchers of up to 15p per working day

Up to £15,000 for employer sponsored courses

The first £70 interest (husband and wife - £70 each) from National Savings Ordinary accounts

Income from National Savings Certificates

Income within Individual Savings Accounts (ISA)

Interest on tax-exempt special savings accounts (TESSA) unless the account was closed within 5 years of opening

Income within Personal Equity Plans (PEP) unless you withdraw more than £180 interest

Interest and terminal bonuses under Save As You Earn schemes

Shares or share options issued under IR approved employer schemes

Income from certain UK Government stocks (gilts) where the person receiving the money does not normally live in the UK

All income from Government Savings Certificates

Annuities and annual payments from some Guaranteed Income Bonds

Interest on Tax Reserve Certificates

For certain people who have come from abroad or whose parents did not 'belong' to the UK when they were born (in tax terms not domiciled in the UK) there may be exemption from tax if income arising abroad is not brought to the UK

Please note that in the world of tax nothing is entirely straightforward and so in some rare circumstances even these generally exempt sources can be taxable.

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Commonly taxable income

Benefits

State Retirement Pension and most other state pensions

Incapacity Benefit (except for first 28 weeks and those who were receiving the former invalidity benefit at 12.04.95 for the same incapacity)

Carer's Allowance

Industrial Death Benefit pensions

Widowed Parent's Allowance

Bereavement Allowance

Savings & investment income

Interest from a bank, building society or local authority

Interest on UK Government stocks (gilts)

Interest from UK companies

Interest from most National Savings products

Income from UK units trusts (both interest and dividends)

Dividends from shares

Most income from property

Income from trusts/settlements

Taxable gains on life assurance policies

Most purchased annuities

Other non-savings income

Private pensions or pensions from personal pension plans or retirement annuity policies

Earnings from a job or self-employment

Furnished holiday lettings

Other income

Redundancy/leaving payments over £30,000

Pre owned assets

Please note that in the world of tax nothing is entirely straightforward and so in some rare circumstances even these generally exempt sources can be taxable.

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