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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: entitlement to more than one benefit

EIM76007 | Social security benefits: entitlement to more than one benefit

From HM Revenue & Customs · Employment Income Manual

Overlapping benefits

Where a person qualifies for more than one benefit the normal rule is that he or she cannot receive the full amount of both benefits.

What is known in social security terms as the overlapping benefits rule will apply. This means that the claimant is entitled to receive the largest award. Normally the benefit that was awarded first continues to be paid and only any balance is payable from the second source.

Where a widow is entitled to widowed mother's allowance or widow's pension and some other social security benefit, EIM76176 gives detailed guidance.

The relationship of jobseeker's allowance and other social security benefits is described at EIM76220.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

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