In the UK, winnings from TV quiz shows like "Who Wants to Be a Millionaire" are generally considered to be a form of prize money rather than income, meaning they are not subject to income tax. The relevant tax law is outlined by HM Revenue and Customs (HMRC), which states that prizes and winnings from competitions are not taxable as they are not derived from employment or a trade. However, any interest earned on the winnings after they are received may be subject to tax.
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