Social Security Legislation 2022/23 Volume IV: HMRC-Administered Social Security Benefits and Scotland

HMRC-administered Social Security Benefits and Scotland is Volume IV of the 2022/23 edition of the series Social Security Legislation. The text includes all relevant statutory material, as in force on April 11, 2022, with commentary taking account of decisions of the courts, of the former Social Security Commissioners and of the Upper Tribunal. Tables of cases and a comprehensive index are included to assist the reader.

This volume covers:

• Tax credits
• Child benefit and guardian’s allowance
• Statutory sick pay
• Statutory maternity pay and statutory paternity pay
• Statutory adoption pay and statutory shared parental pay
• Statutory shared parental bereavement pay
• Child Trust Funds
• Childcare payments
• 30-hour free Childcare payments
• Tax-free childcare payments
• Scottish social security benefits and tribunals

HMRC administered social security schemes are of vital importance to many people. Working tax credit (WTC), paid to those working for low earnings, and child tax credit (CTC), for those with children, are being phased out but still provide support for nearly 1½ million families that include almost 3 million children. Child benefit is paid to over 7 million families in respect of more than 12 million children. Childcare payments also assist hundreds of thousands of families to pay for childcare.

Statutory sick pay (SSP), statutory maternity pay (SMP), statutory paternity pay (SPP), statutory adoption pay (SAP), statutory shared parental pay (ShPP) and statutory shared parental bereavement pay are all benefits partly administered by HMRC but paid by employers to those employees who are on leave due to illness, injury or family responsibilities

Also placed in this volume is Scottish legislation governing the expanding Scottish social security system to which have been added in the last year both child disability payment and adult disability payment. These are important benefits, replacing respectively disability living allowance for children living in Scotland and personal independence payment for adults living in Scotland. Tribunals dealing with appeals in relation to Scottish social security benefits are also covered.

Throughout the volume, the usual myriad miscellaneous amendments made over the past year to both the primary and the secondary legislation have been incorporated. This includes further SSP amendments made in response to the COVID-19 crisis. Reflecting the current migration from tax credits to universal credit, this volume includes the four most significant pieces of secondary legislation that underpin that process. Tax legislation that impacts on tax credits is also included (e.g. the Income Tax (Trading and Other Income) Act 2005 and the Income Tax Act 2007), as is legislation relating to child trust funds. Amendments to the commentary include references to, and analysis of, important Upper Tribunal decisions and decisions of the courts.

The editorial team has brought its academic and practical expertise and knowledge of both social security and tax appeals to produce a guide that will be essential reading for tribunal judges, members and staff, solicitors, welfare rights advisers, accountants, personal tax advisers and students.