State Benefits

22 April 2024

Pension Credit and help for disabled people - updated DWP guidance
What the entitlements are to extra money if someone has a disability and applies for Pension Credit, and who to contact

11 April 2024

The High Income Child Benefit Charge (HICBC) - what you need to know
What the charge is based on, how it is calculated and what options are available to the taxpayer

08 April 2024

An increase to Child Benefit from 6 April 2024
What the Child Benefit rate rise from 6 April means

27 March 2024

A High Income Child Benefit Charge case won by HMRC
The case of Mr Adrian Ward, in which he tried, unsuccessfully, to argue that he was not liable to pay the High Income Child Benefit Charge (HICBC) as his ex-wife was in receipt of the Child Benefit

25 March 2024

Tax-free childcare - save on holiday childcare costs
How working families can save up to Ł2,000 a year per child on their childcare bills with tax-free childcare

20 March 2024

Introduction to long term care
The background to the long term care problem

29 February 2024

Another High Income Child Benefit Charge case where ignorance was a reasonable excuse
The case of Jonathan Harwood, in which he successfully appealed against tax and penalties in respect of the High Income Child Benefit Charge (HICBC) on the basis that he had a reasonable excuse for failing to notify the HICBC based on ignorance of the law

29 February 2024

Pension Credit - 5 March 2024 deadline
The Department for Work and Pensions (DWP)’s latest efforts to encourage low-income pensioners to check if they qualify for Pension Credit

07 February 2024

New life expectancy figures releases
A new report suggests that the State Pension Age may need to rise to 71 by 2050

06 February 2024

Another High Income Child Benefit Charge case lost by HMRC
The case of Mr James Fera, in which he successfully appealed against four discovery assessments in respect of the High Income Child Benefit Charge (HICBC)

05 February 2024

Upper and Lower Earnings Limits
Lower and Upper Earnings Limits and the Upper Accrual Point, from 1990 onwards

01 February 2024

Outline of the Social Security system in the UK
The benefits available, eligibility conditions and tax treatment. Benefit rates from April 2023

01 February 2024

State Second Pension (S2P)
The main features of the State Second Pension including details of contracting out

01 February 2024

State benefits on retirement (pre 6 April 2016)
The state benefits available for those that reached their State Pension Age prior to 6 April 2016

01 February 2024

State benefits on incapacity
The benefits available on sickness or disability

01 February 2024

State benefits on death
State benefits available following a death in the family

18 January 2024

Child Benefit and National Insurance Credits - a brief update from HMRC
National Insurance Credits for parents and carers for tax years where they have not claimed Child Benefit

18 December 2023

Another High Income Child Benefit Charge case where penalties were avoided
An appeal against the High Income Child Benefit Charge (HICBC) that saw the couple’s lack of awareness of the rules, and the legitimacy of their financial confidentiality, as a reason to cancel those penalties

15 December 2023

Class 3 NIC
The purposes of Class 3 NIC

15 December 2023

The IFS wants a 'four-point pension guarantee' for the State Pension
The Institute for Fiscal Studies’ proposals for the future of the State Pension

07 December 2023

Tax-free childcare - latest statistics
HMRC’s quarterly tax-free childcare statistics

06 December 2023

Maternity, paternity and adoption leave and pensions
The rules governing maternity, paternity and adoption leave and how pension provision is affected where such leave is taken

06 December 2023

Child Benefit - for coming to or leaving the UK
Child Benefit rules for those coming to the UK from abroad or leaving the UK

01 December 2023

Proposed State Benefit and State Pension rates 2024/25
The proposed State Benefit rates and State Pension rates for 2024/25

29 November 2023

State benefit rates for 2024/25
The provisional rates, thresholds and allowances for tax credits, Child Benefit and Guardian's Allowance for 2024/25