Income Tax (Earnings and Pensions) Act 2003 section 662

Person liable for tax

Section 662 identifies who is liable to pay income tax on taxable UK social security benefits listed in Table A.

• The person liable for tax on a taxable social security benefit in Table A is the person who receives or is entitled to that benefit.
• This rule applies to UK social security income; an identical rule applies to foreign social security income under section 680.
• The section provides a consistent approach to identifying the person liable, covering all taxable social security benefits regardless of how they were previously taxed under older legislation.
• Previously, some social security benefits had no explicit rule identifying who was chargeable; this section removes that inconsistency by applying a single rule across all relevant benefits.