For updates affecting this Division please see Part E0 Updates
Miscellaneous and exempt income—scope of the division
E1.501 Overview of miscellaneous, exempt and taxable social security income provisions
This division looks at the miscellaneous and exempt income provisions of ITTOIA 2005, part 5 and 6, as well as the taxation of social security benefits under ITEPA 2003.
The ITTOIA 2005 rules for miscellaneous and exempt income cover a wide range of income types, and include sweep-up provisions taxing income not taxed elsewhere. Details on a number of income types are covered in other divisions and links are provided to these sections.
The scope of the
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