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Miscellaneous transfers are items which were originally posted on another record and have subsequently been transferred to this AP, such as S963 CTA 2010 surrenders or payments with incorrect payslips or reference numbers. Specific details relating to one company cannot be shown to another because of data protection.
These manuals contain technical guidance for HMRC staff and tax professionals and are also published in ance with the HMRC Publication scheme. You should not assume that the guidance is comprehensive or that it will provide a definitive answer in every case.
Miscellaneous income is defined as any income which does not fall within other provisions of the Income Regulations and is subject to income tax under ITTOIA 2005, Part 5.
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