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HMRC internal manual

Employment Income Manual

Social security benefits: particular taxable social security benefits: introduction

This part of the guidance describes the various taxable social security benefits. The information given is only intended as a guide.

If a taxpayer’s statement of taxable benefit does not accord with the information in this guide you may want to clarify the position by asking the taxpayer for more information. When the taxpayer provides particulars, you should normally accept what he or she says about whether any benefit is payable, and if so, how much.

Be careful not to express any opinion as to the taxpayer’s right to social security benefits, or the adequacy of the amount of benefit awarded. If you are asked to give guidance about claiming benefits or the amount of benefit in payment, direct the taxpayer to the appropriate Benefits Agency Office or Job Centre.