UK Pension and other state benefits 09 - Taxable Incapacity Benefit and contribution-based Employment and Support Allowance

Enter the total amount of taxable incapacity benefit before tax was taken off.

Not all Incapacity Benefit is taxable. It is not taxable in the first 28 weeks of incapacity. It's also not taxable if your incapacity began before 13 April 1995, and Invalidity Benefit would previously have been payable.

The form P60(IB), P45(IB), P60(U) or P45(U) provided by the Department for Work and Pensions (DWP) tells you how much of your benefit is taxable. If you stopped claiming before 5 April 2021 you'll have been given either form P45(IB) Part 1A or P45 Part 1A (IB)(O). The taxable amount will be shown on either form, as will any tax taken off.

All contribution-based Employment and Support Allowance is taxable. The form P60(U) provided by the DWP tells you the taxable amount. If you stopped claiming before 5 April 2021, the taxable amount will be shown on the form P45(U) given to you when your claim ended. Tax is not taken off the payments that you receive.