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HMRC internal manual

Employment Income Manual

From
HM Revenue & Customs
Updated
, see all updates

Social security benefits: dependency additions

Sometimes a claimant can get extra benefit if he or she has a dependent.

Child dependency additions are not taxable, even if the basic benefit itself is taxable.

Where an adult dependency addition is payable the following rules apply:

  • if the benefit is listed at EIM76100 the adult dependency addition is not taxable
  • if the benefit is listed at EIM76101 the adult dependency addition is taxable.