Section 679 Taxable social security income
United Kingdom
If section 678 applies, the taxable social security income for a taxable benefit for a tax year is F1the full amount of the social security income arising in the tax year, but subject to subsection (2).
That income is treated as relevant foreign income for the purposes of Chapters 2 and 3 of Part 8 of ITTOIA 2005 (relevant foreign income: remittance basis and deductions and reliefs).
See also Chapter 4 of that Part (unremittable income).
Annotations
Textual amendments
- F1
Words in s. 679(1) substituted (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 613(2) (with Sch. 2)
- F2
S. 679(2)(3) substituted for s. 679(2) (6.4.2005) by Income Tax (Trading and Other Income) Act 2005 (c. 5), s. 883(1), Sch. 1 para. 613(3) (with Sch. 2)
Notes on Part 10
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