Other UK income 07 - Any Other Income

If you received any other income not include elsewhere on this return, select 'Yes', otherwise select 'No'.

This includes:

• miscellaneous income from casual earnings, commission or freelance income (not exempted by the trading income allowance)
• business receipts where your business has ceased
• Property Income Distributions (PIDs) from Real Estate Investment Trusts (REITs) and 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-employed') 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 from both 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 taxable income - before expenses and tax taken off'.

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 selects 'Yes' to 'Were you self-employed and was the total turnover from all businesses over £1,000' and 'No' to 'Did you have an annual turnover of £85,000 or more' and enters £500 in 'Turnover - taking fees, sales or money earned by your business' and £500 in 'Trading income allowance' on the self employment short section.

The amount of allowance remaining = £500.

Tony enters £300 in 'Other UK income' (£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.