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.

F1Chapter 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);

  • F2section 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);

  • F3section 44 of FA 2016 (tax treatment of supplementary welfare payments: Northern Ireland);

  • F4section 13 of FA 2020 (power to exempt social security benefits from income tax) F5;

  • section 27 of F(No. 2)A 2023 (power to clarify tax treatment of devolved social security benefits).

(3)

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