State Benefits
State Benefits
Taxable state benefits declared alongside your self-employment income, as part of the main SA100.
What it's for
Some state benefits count as taxable income and must be declared on your return — State Pension, Incapacity Benefit, Jobseeker's Allowance, Carer's Allowance, Widowed Parent's Allowance, and contribution-based ESA are all covered.
Who uses it
Anyone receiving one or more of these benefits alongside self-employment income.
What we ask you for
- State Pension
- Incapacity Benefit
- Jobseeker's Allowance (JSA)
- Carer's Allowance
- Widowed Parent's Allowance
- ESA (contribution-based only — income-based ESA is not taxable)
- Other taxable state benefits
Limits & things to know
Incapacity Benefit and JSA each have their own dedicated box on the SA100. Carer's Allowance, Widowed Parent's Allowance, ESA (contribution-based), and any other misc. benefit are combined into a single HMRC box behind the scenes — this matches how HMRC's own paper form works, and doesn't affect your tax calculation.