OpenLegislation

Part 10 Social security income etcF1

United Kingdom

  1. 1Introduction
  2. 2Tax on social security income
  3. 3Taxable UK social security benefits
  4. 4Taxable UK social security benefits: exemptions
  5. 5UK social security benefits wholly exempt from income tax
  6. 6Taxable foreign benefits
  7. 7Taxable and other foreign benefits: exemptions
  8. 8High income child benefit charge
  9. 9Winter fuel payment charge

Annotations

Textual amendments

F1

Word in Pt. 10 heading inserted (for the tax year 2025-26 and subsequent tax years) by Finance Act 2026 (c. 11), Sch. 10 paras. 1(2), 5