Wonder cash rebate is taxable or not

Hi HMRC, I have some cash rebates received from my debit card when spending. According to the Policy paper Statement of Practice 4 (1997), In general, ordinary retail customers purchasing goods, investments or services at arm’s length will not be liable to Income or Capital Gains Tax in respect of any commission, discounts or cashbacks received by them. In this regard, should I consider cash rebate from bank card, topcash back, referral bonus received etc is not taxable and no need to report to HMRC? Please advice. Thanks

Hi pigwai chau,
Please refer to as certain characteristics make it taxable:
SAIM8020 - Annual payments: meaning of annual payment
Thank you.