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HMRC internal manual

Tax Credits Technical Manual

Social Security Income: Introduction


The Tax Credits (Definition and Calculation of Income) Regulations 2002, Regs. 7(1) & (2)Social security income is the total amount paid under various Acts of Parliament. These include:

  • The Social Security Act 1988
  • The Contributions and Benefit Act 1995
  • The Jobseekers Act 1995 or Part 1 of the Welfare Reform Act 2007
  • Payments made under section 69 of the Child Support, Pensions and Social Security Act
  • Ex gratia payments made by the Secretary of State for Social Security, or in Northern Ireland by the Department of Social Development, in connection with a benefit, pension or allowance under the Contribution and Benefits Act.

Pensions paid under the Contributions and Benefits Act, which are pension income under Regulation 5(1)(a) of the Tax Credits (Definition and Calculation of Income) Regulations 2002, are not social security income.