Part 10Social security income

Chapter 1Introduction

655Structure of Part 10

1

The structure of this Part is as follows—

Chapter 2—

a

imposes the charge to tax on social security income, and

b

provides for deductions to be made from the amount of income chargeable;

Chapter 3 sets out the UK social security benefits which are charged to tax under this Part and identifies—

a

the amount of income chargeable to tax for a tax year, and

b

the person liable to pay any tax charged;

Chapters 4 and 5 deal with exemptions from the charge to tax on UK social security benefits (whether under this Part or any other provision);

Chapters 6 and 7 make provision about foreign benefits.

F2Chapter 8 makes provision for the high income child benefit charge.

2

For other provisions about the taxation of social security benefits, see—

  • section 151 of FA 1996 (power for the Treasury to make orders about the taxation of benefits payable under Government pilot schemes);

  • F1section 781 of ITTOIA 2005 (exemption from income tax for payments under New Deal 50plus);

  • section 782 of ITTOIA 2005 (exemption from income tax for payments under employment zone programmes).

3

For the charge to tax on social security pensions, see Part 9 (pension income).