Policy paper

Taxation of new social security benefits

This tax information and impact note is about a new power that enables the tax treatment of new payments or new top-up welfare payments, introduced by the devolved administrations to be confirmed as taxable social security income through secondary legislation.

• From: HM Revenue & Customs
• Published: 15 March 2023

Documents

Income Tax: Taxation of new social security benefits

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This measure introduces a new power to enable the tax treatment of new payments or new top-up welfare payments, introduced by the devolved administrations to be confirmed as taxable social security income through secondary legislation.

Published 15 March 2023