Non-taxable state benefits

Produced by a Tolley Personal Tax expert

Personal Tax

Guidance

The majority of state benefits (also called social security benefits) are managed by the Department of Work and Pensions (DWP) via the Jobcentre Plus.

More information on the range of state benefits that may be available to individuals in the UK can be found on the GOV.UK website.

For benefits in Scotland, see Social Security Scotland on GOV.SCOT. For the position on welfare benefit in Wales, see GOV.WALES.

The Scotland Act 2016 devolved significant welfare powers to the Scottish Parliament, including the right to create new benefits and responsibilty for some existing benefits. The tax status of benefits is determined by the UK parliament. The position in Wales is under review, with the majority of benefits administered at UK level, though the Welsh Government and local authorities in Wales continue to administer some grants and allowances. For policy position in Wales, see Wales centre for public policy.

Table of non-taxable UK state benefits

For completeness, this table is based on ITEPA 2003, s 667 which includes some benefits which are no longer in payment.

The following

Continue reading the full document

To gain access to additional expert tax guidance, workflow tools, and tax research, register for a free trial of Tolley+™

TAKE A FREE TRIAL NOW

Popular Articles

Personal Tax

Timing of disposal for capital gains tax

Timing of disposal for capital gains taxDate of disposalThe date of the disposal determines the period in which the gain is subject to capital gains tax (CGT). When the rates of CGT change, the determination of the date of disposal can also affect the rate of CGT that applies to the gain.See the

14 Jul 2020 13:50 | Produced by Tolley Read more

Year-end tax planning

Personal Tax

Self assessment ― estimates and provisional figures

Self assessment ― estimates and provisional figuresIf the taxpayer does not have sufficient information to enable them to complete the tax return in the time allowed, they should include either a best estimate or a provisional figure. The taxpayer should not either leave a box blank or enter

14 Jul 2020 13:37 | Produced by Tolley Read more

Employment Tax

Parking provision and expenses

Parking provision and expensesCar parking facilities at or near to the employee’s workplaceThere is an exemption from tax and NIC where an employer provides parking, or pays for or reimburses an employee for the costs associated with car parking at or near the place of work; there are no reporting

14 Jul 2020 11:09 | Produced by Tolley Read more

��Ƶ