HMRC internal manual

Employment Income Manual

EIM76101 - Social security benefits: list of taxable social security benefits

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Parts 9 and 10 ITEPA 2003Only those UK social security benefits that are specified in Table A at Section 660(1) ITEPA 2003 are taxable as social security income under Part 10 ITEPA 2003. Some other social security benefits, specified at Section 577 ITEPA 2003 are taxable as pension income under Part 9 ITEPA 2003.

The following benefits are taxable. The benefits are described at the paragraphs mentioned below:

  • Bereavement Allowance (see EIM76173), replaced Widow’s Pension from 9 April 2001
  • Certain payments of Incapacity Benefit, see EIM76180
  • Contributions based Employment and Support Allowance, see EIM76186
  • Certain payments of Income Support, see EIM76190
  • Pensions payable under the Industrial Death Benefit scheme, see EIM76200
  • Carer’s Allowance (formerly Invalid Care Allowance before 1 April 2003), see EIM76210
  • Jobseeker’s Allowance, see EIM76220
  • the State pension, see EIM76160
  • Graduated retirement benefit, see EIM74602
  • Statutory Sick Pay, see EIM76350
  • Statutory Maternity Pay, see EIM76360
  • Statutory Paternity Pay, see EIM76370
  • Statutory Adoption Pay, see EIM76380
  • Widowed Parent’s Allowance (see EIM76172), replaced Widowed Mother’s Allowance from 9 April 2001, although WMA is still paid to widows whose entitlement arose before 9 April 2001(see EIM76177)
  • Widow’s pension paid to widows whose entitlement arose before 9 April 2001, see EIM76178.