124. Unearned sources of income that we will not consider as previous earnings include:
• expenses (such as accommodation, schooling or car allowances) that reimburse the applicant for money he/she has previously spent;
• dividends, unless paid by a company in which the applicant is active in the day-to-day management, or unless the applicant receives the dividend as part or all of his/her remuneration package;
• Income from property rental, unless this forms part of the applicant’s business;
• interest on savings and investments;
• funds that were inherited;
• money paid to the applicant as a pension;
• expenses where the payment reimburses the applicant for money he/she has previously spent;
• redundancy payment;
• sponsorship for periods of study;
• state benefits; or
• prize money or competition winnings, other than where they are directly related to the applicant’s main profession or occupation.
http://bia.homeoffice.gov.uk/siteconten ... idance.pdf