diff --git a/app/models/form/sales/questions/buyer1_income_known.rb b/app/models/form/sales/questions/buyer1_income_known.rb
index a128ae764..923045ef9 100644
--- a/app/models/form/sales/questions/buyer1_income_known.rb
+++ b/app/models/form/sales/questions/buyer1_income_known.rb
@@ -7,19 +7,8 @@ class Form::Sales::Questions::Buyer1IncomeKnown < ::Form::Question
     @type = "radio"
     @answer_options = ANSWER_OPTIONS
     @page = page
-    @hint_text = "What counts as income?
-
-    You should include any income from:
-    employment
-    pensions
-    investments
-    Universal Credit
-
-    Don't include:
-    National Insurance (NI) contributions and tax
-    housing benefit
-    child benefit
-    council tax support"
+    @guidance_position = GuidancePosition::BOTTOM
+    @guidance_partial = "what_counts_as_income_sales"
     @conditional_for = {
       "income1" => [0],
     }
diff --git a/app/views/form/guidance/_what_counts_as_income_sales.html.erb b/app/views/form/guidance/_what_counts_as_income_sales.html.erb
new file mode 100644
index 000000000..c5e2c7116
--- /dev/null
+++ b/app/views/form/guidance/_what_counts_as_income_sales.html.erb
@@ -0,0 +1,17 @@
+<%= govuk_details(summary_text: "What counts as income?") do %>
+  <p class="govuk-body">You should include any income from:</p>
+  <ul class="govuk-list govuk-list--bullet">
+    <li>employment</li>
+    <li>pensions</li>
+    <li>investments</li>
+    <li>Universal Credit</li>
+  </ul>
+
+  <p class="govuk-body">Don’t include:</p>
+  <ul class="govuk-list govuk-list--bullet">
+    <li>National Insurance (NI) contributions and tax</li>
+    <li>housing benefit</li>
+    <li>child benefit</li>
+    <li>council tax support</li>
+  </ul>
+<% end %>
diff --git a/spec/models/form/sales/questions/buyer1_income_known_spec.rb b/spec/models/form/sales/questions/buyer1_income_known_spec.rb
index acd8a7e7e..81edb985e 100644
--- a/spec/models/form/sales/questions/buyer1_income_known_spec.rb
+++ b/spec/models/form/sales/questions/buyer1_income_known_spec.rb
@@ -44,8 +44,12 @@ RSpec.describe Form::Sales::Questions::Buyer1IncomeKnown, type: :model do
     })
   end
 
-  # TODO
-  xit "has the correct hint" do
-    expect(question.hint_text).to eq("")
+  it "has the correct guidance_partial" do
+    expect(question.guidance_partial).to eq("what_counts_as_income_sales")
+  end
+
+  it "has the correct guidance position", :aggregate_failures do
+    expect(question.bottom_guidance?).to eq(true)
+    expect(question.top_guidance?).to eq(false)
   end
 end