Non-taxable income includes:
- income from a scholarship, exhibition, bursary or similar educational endowment
- income from tax-free National Savings and Investments, such as savings certificates
- interest and terminal bonuses under Save As You Earn schemes (SAYE)
- interest, dividends and bonuses from a Tax Exempt Special Savings Account (TESSA), unless it was closed before the five years were up
- interest, dividends and other income from an Individual Savings Account (ISA)
- interest, dividends and other income from investments held in a Personal Equity Plan (PEP)
- Premium Bonds, National Lottery winnings or gambling prizes
- student loan income received through Student Finance England
The following benefits are also generally non-taxable:
- Attendance Allowance
- Back to Work Bonus
- Bereavement Payment
- Child Benefit
- Child's Special Allowance
- Council Tax Reduction
- Constant Attendance Allowance
- Exceptionally Severe Disablement Allowance
- Guardian's Allowance
- Housing Benefit
- Incapacity Benefit for first 28 weeks of entitlement
- Income Related Employment and Support Allowance (ESA)
- Income Support, unless paid while on strike
- Industrial Injuries Benefit
- Invalidity Benefit
- In-work credit
- In-work emergency discretion fund payment
- In-work emergency fund payment
- Maternity Allowance
- New Enterprise Allowance
- Pensioner's Christmas Bonus
- Pension Credit
- Personal Independence Payment (PIP) or Disability Living Allowance (DLA)
- Reduced Earnings Allowance
- Retirement Allowance
- Return to work credit, including the self-employment credit
- Severe Disablement Allowance
- Tax Credits
- Universal Credit
- War pension, including any care or mobility supplements
- War Widow's pension
- Winter Fuel payments