Commentary

E1.590 Social security income

Personal and employment tax

E1.590 Social security income

Social security income

E1.590 Social security income

With the exception of certain specific benefits, payments of social security benefits under the relevant legislation1 are charged to tax as social security income2.

See EIM76000 onwards for detailed guidance on the taxation treatment of various social security benefits. For a list of benefits not chargeable to tax, see ITEPA 2003, s 677(1) Table B and E4.3283.

The following lists some of the main categories of benefits which are charged to tax as social security income4:

  1.  

    •     incapacity benefit

  2.  

    •     carer's allowance

  3.  

    •     jobseeker's allowance although additions for children, housing and exceptional circumstances are

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