Cashback and taxable inc

I was recently on an HMRC webinar where the following question was posed and answer was given: Audience Question: Q: Some banks give rewards rather than intest, eg, for keeping balances above a certain limit, or logging in a certain number of times in a month. Can you confirm if this muist be declared and which section the payments should go in? A: Yes, this is classed as taxable income. You would enter the amount in the Other UK income section Would also what is described in some bank accounts and credit cards as "cashback" also need to be declared as taxable income and, if so, would it also need to go into the "other UK income" section?

Not HMRC...cashback is not generally taxable income, unless derived in the course of trading (self employment/ltd company) in which case it would be other income within the trading account, for an individual cashback is generally not a taxable source. https://www.gov.uk/hmrc-internal-manuals/business-income-manual/bim100210

Hi,
This would be declared in SA100, page TR3 in boxes 17 to 21. This is, other income not included on supplementary pages, on the online version of the tax return.
Thank you.

Not HMRC....HMRC, incorrect, https://www.gov.uk/government/publications/statement-of-practice-4-1997/statement-of-practice-4-1997, cashback is generally NOT income for an individual

So, to be sure that I and others are clear what you are saying HMRC Admin 19, are you saying that "cashback" also in the sense that I referred to it in my original question, ie. as "cashbacks" as added to an individual's accounts by some UK banks and credit cards is taxable income and should be declared in an individual's self-assessment tax return as "other income"? If so, it would, I think be really helpful generally if this could be made clear in HMRC guidance notes on self-assessment.

Paul...it is not taxable income for an individual...it never has been, see point 7 of the statement of practice.

HMRC Admin 19 ....can you kindly further clarify this point from your perspective given Clive Smaldon's input to this. Is cashback offered on bank accounts different from the kinds of cashback to which Clive Smaldon points as not being taxable according to HMRC codes? If so, can you point me to any HMRC document that clarifies/defines this more precisely with regard to cashbacks on bank accounts where a certain number of direct debits etc are maintained, as distinct from other forms of cashback?

Hi,
HMRC set out its view of ‘cash-backs’ in Statement of Practice 4/97.  
Please have a look at:
Statement of Practice 4 (1997)
Thank you.