TCTM04008 - Income: Miscellaneous income: Miscellaneous Income
The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 18
Miscellaneous income means any income that does not fall within any other provisions of the Tax Credits (Definition and Calculation of Income) Regulations 2002 and is either taxable under Part 5 of the Income Tax (Trading and Other Income) Act 2005 (ITTOIA) or a payment under, or in connection with a coronavirus support scheme.
This applies, for example, to copyright royalties (see ITTOIA 579) received by individuals whose activities may not amount to a profession (see paragraph BIM50701 of the Business Income Manual).