Part 10Social security income

Chapter 3Taxable UK social security benefits

661Taxable social security income

1

This section applies in relation to each of the following taxable benefits listed in Table A—

  • bereavement allowance,

  • carer’s allowance,

  • F1contributory employment and support allowance,

  • incapacity benefit, and

  • income support.

2

The amount of taxable social security income for a taxable benefit for a tax year is the full amount of the benefit accruing in the tax year irrespective of when any amount is actually paid.