HM Revenue & Customs

Other UK income 36 - Description of other taxable income deemed income or benefits

Do not include questions in this box as we cannot answer specific questions about your tax return.

Please enter a description if you have made entries in either or both 'Other taxable income (before tax and expenses taken off)' and 'Benefit from pre-owned assets'.

You can enter a maximum of 240 characters, including spaces. You can only enter letters and numbers and the special characters '()*,-./£@&.

Please do not use the 'Enter' (or 'Return') key on the keyboard when entering information into, or moving away from, this field. Use the spacebar on the keyboard if you need to make more than one entry.

If you think the information you are adding has an effect on your 6 April 2021 to 5 April 2022 or 6 April 2022 to 5 April 2023 PAYE Tax codes there is guidance to tell you how to let HMRC know of the change, go to If you think your code is wrong.