Other UK income 33 - Other taxable income (before tax and expenses taken off)

This includes:

• miscellaneous income - for example, from casual earnings, commission or freelance income (not exempted by the trading income allowance)
• taxable coronavirus support payments (if not reported elsewhere in this tax return)
• 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 or authorised lump sum death benefit

Generally, if you are not sure what income may be included here, please contact your HMRC office. This section must not be used for income (or gains) that should be returned in any other section of the return.

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' pages must be completed to report the self-employment income and the miscellaneous income must be reported in 'Other UK 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 answers '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 £83,000 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, go to: Tax-free allowances on property and trading income

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.