Calmey wrote: Hello please advise... I am only receiving ESA benefit Support Group Contribution Based since January 2014 and I am also out of job because of illness...since ESA CB is taxable, how can I pay tax? Shall I phone HMRC and inform them that I am receiving ESA CB? Thank you.
Hi C,
Indeed, CB ESA is a taxable benefit.
However, you would not be liable to pay Income Tax on it, unless your total taxable income, e.g. CB ESA plus any Works Pension that you were in receipt of, exceeded your personal allowance.
This personal allowance before you are liable to pay Income Tax rises to £10,000/Annum (£200/Week) this month. (April 2014)
www.hmrc.gov.uk/incometax/personal-allow.htm bro58