Reply To: Self employed prisoner.

Kevin D

As a general observation….

If, say, there had been a period where a person is still counted as occupying the property (e.g. where absence is less than 13 weeks), any income still counts for HB purposes – even if the income was not lawfully obtained. Basis? Simplicity itself – HB/CTB regs require that GROSS income is taken into account and there is no basis on which to disregard illegally obtained income. Also, HMCR have not been shy about seeking Tax from those that obtain their income from running brothels…..