Cashback and taxable income

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.