Taxable income includes:
- bank and building society interest, but not from Individual Savings Accounts (ISAs)
- Capital Gains income
- chargeable event gains from life insurance policies
- dividends on company shares, not including dividend income from ISAs
- income from a lodger in your own or family home if more than certain government thresholds
- income from a second property
- income from full time, part time, and temporary employment, if you get perks or benefits from your employer these may also be taxable
- income from outside the UK
- National Savings and Investments accounts and bonds
- profits from self employment, after the deduction of allowable expenses
- personal or company pensions
- pensioner bonds
- retirement annuity
- State Pension
- trust income
The following benefits are also usually taxable:
- Bereavement Allowance, previously known as Widows Pension
- Carers Allowance
- certain payments of Incapacity Benefit
- Contributions Based Employment and Support Allowance (ESA)
- Graduated retirement benefit
- Income Support when paid to strikers or people involved in a trade dispute
- Jobseekers Allowance (JSA)
- Pensions payable under the Industrial Death Benefit scheme
- Statutory Sick Pay
- Statutory Maternity, Paternity, or Adoption Pay
- Widowed Parent's Allowance