The following Personal Tax guidance note Produced by Tolley provides comprehensive and up to date tax information covering:
The majority of state benefits (also called social security benefits) are managed by the Department of Work and Pensions (DWP) via the Jobcentre Plus.
Some benefits are dependent on a national insurance contribution record (and different classes of national insurance provide different benefit entitlements) and some are not.
More information on the range of state benefits that may be available to individuals can be found on the GOV.UK website.
Note that although some state benefits have been devolved to the Scottish Government, the taxable state benefits remain reserved (ie continue to be dealt with on a UK-wide level via Westminster).
This guidance note does not cover the state pension. For details, see the State pension guidance note.
The following UK state benefits are taxable and should be reported in boxes 13 to 16 on page TR3 of the main tax return (or boxes 4.3 to 4.6 of the short tax return).
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