Income from activities that are not undertaken in the ordinary course of a firm`s business.
All non-operating income, e.g., interest income, gain on sales of securities. 
Income other than that from the sale of goods or services e.g. investments.
This is income in addition to basic annual salary or, in the case of self-employed, annual net profits.
This is a 'catch all' term to ensure that you declare all your taxable income which you have not already entered anywhere else on the Tax Return.
Income due to activities outside the normal operations of the business, for example, dividends fromIncome from activities that are not undertaken in the ordinary course of a firm's business.
This is a 'catch all' term to ensure that you declare all your taxable income which you have not already entered anywhere else on the Tax Return.