This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Social security benefits: table of contents


Social security benefits: introduction
  1. EIM76001
    What are social security benefits?
  2. EIM76002
    Categories of social security benefits
  3. EIM76003
    Rates of social security benefits payable
  4. EIM76004
    Taxation of social security benefits
  5. EIM76005
    Benefits paid in arrears, overpaid and not paid weekly
  6. EIM76006
    Benefits when in hospital
  7. EIM76007
    Entitlement to more than one benefit
  8. EIM76008
    Benefits paid on behalf of EU countries
  9. EIM76009
    Taxable foreign benefits
Taxation of social security benefits
  1. EIM76100
    List of non-taxable social security benefits
  2. EIM76101
    List of taxable social security benefits
  3. EIM76102
    Dependency additions
  4. EIM76103
    War widow's pension
Particular taxable social security benefits
  1. EIM76150
The State pension
  1. EIM76160
    The State pension
Bereavement benefits
  1. EIM76170
    Bereavement benefits: summary
  2. EIM76171
    Bereavement payment
  3. EIM76172
    Widowed parent's allowance
  4. EIM76173
    Bereavement allowance
  5. EIM76176
    Widow's benefits: summary
  6. EIM76177
    Widowed mother's allowance
  7. EIM76178
    Widow's pension
Incapacity benefit
  1. EIM76180
    Incapacity benefit: summary
Employment and Support Allowance
  1. EIM76185
    Employment and Support Allowance: summary
  2. EIM76186
    Employment and Support Allowance: taxation
Income support
  1. EIM76190
    Income support: summary
Industrial death benefit
  1. EIM76200
    Industrial death benefit: summary
Invalid care allowance
  1. EIM76210
    Invalid care allowance: summary
Jobseeker's allowance
  1. EIM76220
    Jobseeker's allowance: summary
  2. EIM76221
    How jobseeker's allowance is made up
  3. EIM76222
    How much jobseeker's allowance is taxable
  4. EIM76223
    Jobseeker's allowance paid during strikes and back to work bonus
  5. EIM76224
    Benefits paid during layoffs and short time working
  6. EIM76225
    Relationship between jobseeker's allowance and other benefits
  7. EIM76226
    Payments under Employment Protection Acts
Social security benefits: operational issues
  1. EIM76300
    Inland Revenue notification of taxable benefits
  2. EIM76301
    Taxpayer notification of taxable benefits
  3. EIM76302
    Dealing with taxpayer enquiries
  4. EIM76303
    Procedure for written objections
  5. EIM76304
    Where there is no objection outstanding
  6. EIM76305
    Inland Revenue review of objection cases
  7. EIM76306
    Potential appeals against assessments on jobseeker's allowance
  8. EIM76307
    Benefit Office reporting limits
  9. EIM76308
    How to deal with late objections
Statutory sick pay
  1. EIM76350
    Statutory sick pay: summary
Statutory maternity pay
  1. EIM76360
    Statutory maternity pay: summary
  2. EIM76361
    Interaction with other maternity pay
Statutory paternity pay
  1. EIM76370
    Statutory paternity pay: summary
Statutory adoption pay
  1. EIM76380
    Statutory adoption pay: summary