gross pay

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    Claimant in receipt of SSP from her employer, who decides, due to the severity of her illness, to pay her a one off ‘gesture of goodwill’ payment amounting to £771.14. Should this be included in her gross pay when assessing HB/CTB?
    Many thanks

    Julian Stanbury

    My immediate thoughts are firstly to decide if its income or capital, and my starting points there are along the lines of “is it part of a series of payments, or intended to form part of a series, or is relevant to a period of time”.

    I’d be inclined to venture: capital, so you don’t have to include it as income.

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