Tailor your return 16 - Any other UK income

If you received any of the following income, select 'Yes':

• miscellaneous income - for example, from casual earnings, commission or freelance income, not exempted by the trading income allowancefrom casual earnings, commission or freelance income, not exempted by the trading income allowance
• taxable coronavirus support payments (if not reported elsewhere in your tax return)
• business receipts where your business has ceased
• Property Income Distributions (PIDs) from:
  • Real Estate Investment Trusts (REITs)
  • Property Authorised Investment Funds (PAIFs)
• payments from a personal insurance policy for sickness or disability benefits
• income from unauthorised unit trusts
• taxable annual payments
• profits from certificates of deposit
• non-cash benefits you received for being a former employee
• the following authorised payments from an overseas pension scheme:
  • the taxable part of an 'uncrystallised funds pension lump sum'
  • a winding-up lump sum or a trivial commutation lump sum
  • payments after age 75 as a serious ill-health lump sum, from 16 September 2016, or authorised lump sum death benefit

Receipts from self-employment (read the help text on 'Tailor your return' page 1 'self-employments') and certain miscellaneous income of £1,000 or less are exempt from tax and do not need to be reported on a tax return. If the total receipts combined are more than £1,000, the 'self-employment' section must be completed to report the self-employment income and the miscellaneous income must be reported in 'Other UK income' section ('Any other income').

For example:

Tony has self-employed income of £500 and miscellaneous income of £800.

As this income if over £1,000 it has to be reported in his tax return.

Tony completes the 'self-employment section by putting £500 in 'Turnover - taking fees, sales or money earned by your business' and £500 in 'Trading income allowance'.

The amount of allowance remaining equals £500.

Tony enters £300 in the 'Other taxable income' box (£800 minus £500, the remaining amount of trading income allowance).

For more information on the trading income allowance and miscellaneous income that attracts the allowance, go to Tax-free allowances on property and trading income.