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Contents

Official guidance
Employment Income Manual

EIM76000 · Social security benefits

  • EIM76001 · What are social security benefits?
  • EIM76002 · Categories of social security benefits
  • EIM76003 · Rates of social security benefits payable
  • EIM76004 · Taxation of social security benefits
  • EIM76005 · Benefits paid in arrears, overpaid and not paid weekly
  • EIM76006 · Benefits when in hospital
  • EIM76007 · Entitlement to more than one benefit
  • EIM76008 · Benefit paid on behalf of EU countries
  • EIM76009 · Taxable foreign benefits
  • EIM76100 · List of non-taxable social security benefits
  • EIM76101 · List of taxable social security benefits
  • EIM76102 · Dependency additions
  • EIM76103 · War widow's pension
  • EIM76150 · Particular taxable social security benefits: introduction
  • EIM76160 · The State pension
  • EIM76170 · Bereavement benefits: summary
  • EIM76171 · Bereavement support payment
  • EIM76172 · Widowed parent's allowance
  • EIM76173 · Bereavement allowance
  • EIM76176 · Widow's benefits: summary
  • EIM76177 · Widowed mother's allowance
  • EIM76178 · Widow's pension
  • EIM76180 · Incapacity benefit: summary
  • EIM76185 · Employment & Support Allowance: Summary
  • EIM76186 · Employment & Support Allowance: Taxation
  • EIM76190 · Income support: summary
  • EIM76200 · Industrial death benefit: summary
  • EIM76210 · Carer's allowance: summary
  • EIM76220 · Jobseeker's allowance: summary
  • EIM76222 · How much jobseeker's allowance is taxable
  • EIM76224 · Benefit paid during layoffs and short time working
  • EIM76225 · Relationship between jobseeker's allowance and other benefits
  • EIM76226 · Payments under the Employment Protection Acts
  • EIM76300 · Inland Revenue notification of taxable benefits
  • EIM76301 · Taxpayer's notification of taxable benefit
  • EIM76302 · Dealing with taxpayer enquiries
  • EIM76303 · Procedure for written objections
  • EIM76304 · Where there is no objection outstanding
  • EIM76305 · HMRC review of objection cases
  • EIM76306 · Potential appeals against assessments on jobseeker’s allowance
  • EIM76307 · Benefit Office reporting limits
  • EIM76308 · How to deal with late objections
  • EIM76350 · Statutory sick pay: summary
  • EIM76360 · Statutory maternity pay: summary
  • EIM76361 · Statutory maternity pay: interaction with other maternity pay
  • EIM76370 · Statutory paternity pay: summary
  • EIM76380 · Statutory adoption pay: summary
  • EIM76390 · Statutory parental bereavement pay: summary
  • EIM76400 · Statutory Neonatal Care pay: Summary
  • EIM76221 · How jobseeker's allowance is made up
  • EIM76223 · Jobseeker's allowance paid during strikes and back to work bonus
  1. Social security benefits: contents
  2. Social security benefits: What are social security benefits?

EIM76001 | Social security benefits: What are social security benefits?

From HM Revenue & Customs · Employment Income Manual

Social security benefits are payments made to individuals under the social security system run by the Department for Work and Pensions (DWP).

The various benefits are designed to meet different kinds of need. For example, the State pension is payable to people who have reached state pension age, child benefit to those who have children and statutory sick pay to employees who are absent from work due to illness.

From 2013, a number of social security benefits have been consolidated into a new payment called Universal Credit.

Those benefits are:

  • Child Tax Credit and Working Tax Credit

  • Housing Benefit

  • income-based Employment and Support Allowance

  • income-based Jobseeker’s Allowance and Income Support

Contribution-based Jobseeker’s Allowance and contribution-based Employment and Support Allowance have been replaced with New Style Jobseeker’s Allowance and New Style Employment and Support Allowance respectively, which are claimed separately from Universal Credit.

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