Is bank cashbacks on client referral liable for income tax

Hi. My daughter is now living in UK and last summer she opened a bank account in Hong Kong. The bank has an offer that if she can referr new client to open new bank account in that bank, she could obtain a cashbacks of around £300 for each sucessful referral. She introduced several friends to open account in the bank and got around total £1,800 cashbacks during 2022-23 financial year. She now selected to pay global tax as she also has property letting out income from UK which is the majority source of her total income. Is this £1,800 cashbacks from the bank of Hong Kong taxable as her income tax in UK for 2022-23 financial year.

Hi,

Customer rewards and ‘cashback’. Inducements or rewards offered to customers by a trade, profession or vocation might constitute annual payments chargeable to tax under ITTOIA05/S683, if they possess four characteristics, see examples 2 and 3 at SAIM8050. It is a question of fact in each case whether a payment has these characteristics. ‘Cashbacks’ can present difficult issues (see Statement of Practice 4/1997).

Thank you.