Related Commentary  Related HMRC Manuals

660(1)  This is Table A–

TABLE A
TAXABLE UK BENEFITS
Social security benefit Payable under
Bereavement allowance
Carer's allowance SSCBA 1992
SSCB(NI)A 1992
Section 70
Section 70
Carer's allowance supplement SS(S)A 2018 Sections 24 and 25
Employment and support allowance WRA 2007 Section 1(2)(a)
Any provision made for Northern Ireland which corresponds to section 1(2)(a) of WRA 2007
Incapacity benefit SSCBA 1992
SSCB(NI)A 1992
Section 30A(1) or (5), 40 or 41
Section 30A(1) or (5), 40 or 41
Income support SSCBA 1992
SSCB(NI)A 1992
Section 124
Section 123
Jobseeker's allowance JSA 1995
JS(NI)O 1995
Section 1
Article 3(4)
Statutory paternity pay SSCBA 1992 Section 171ZA or 171ZB
Any provision made for Northern Ireland which corresponds to section 171ZA or 171ZB of SSCBA 1992.
Statutory adoption pay SSCBA 1992 Section 171ZL
Any provision made for Northern Ireland which corresponds to section 171ZL of SSCBA 1992
Statutory maternity pay SSCBA 1992
SSCB(NI)A 1992
Section 164
Section 160
Statutory shared parental pay SSCBA 1992 Section 171ZU or 171ZV
Any provision made for Northern Ireland which corresponds to section 171ZU or 171ZV of SSCBA 1992
Statutory parental bereavement pay SSCBA 1992 Section 171ZZ6
Any provision made for Northern Ireland which corresponds to section 171ZZ6 of SSCBA 1992
Statutory sick pay SSCBA 1992
SSCB(NI)A 1992
Section 151
Section 147
Welfare supplementary payment payable pursuant to the loss of carer’s allowance WSP(LCP)R(NI) 2016 Regulation 4
Welfare supplementary payment payable pursuant to the loss of contributory employment and support WSPR(NI) 2016 Regulation 7
Welfare supplementary payment payable pursuant to the loss of, or a reduction of the amount payable of, income support WSP(LCP)R(NI) 2016 Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(c)) or regulation 12
Regulation 4, 5 or 6
Welfare supplementary payment payable pursuant to a reduction of the amount payable of jobseekers allowance WSP(LCP)R(NI) 2016 Regulation 8 (when the recipient is entitled to the payment by meeting the condition in regulation 8(2)(a))
Regulation 11, 12, 13, 14 or 15

660(2)  A benefit listed below is not “social security income”  or a “taxable benefit”  if it is charged to tax under another Part of this Act–

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