State pensions and benefits (SA100)

This section is used to enter state pension and benefit entitlements for the year.

Refer to the HMRC Tax return for Self Assessment guidance if needed (opens in a new tab).

1. Open the required tax return.
2. Select the Data input tab.
3. Select Add a new section....
4. From Other non-savings, select State pension & benefits.
5. Complete the section as required.
6. Select Save changes.

Section help

Notes to help fill out this section quicker.

State pension

Field name	Description
Lump sum	If the State Pension was deferred for at least 12 months and the client chose to receive it as a one-off lump sum in the tax year, enter the gross amount. A state pension lump sum does not get added to your taxable income so does not increase your total taxable income.
Tax paid on lump sum	Any tax paid on the lump sum payment.

State benefits

Field name	Description
Taxable Incapacity Benefit and Employment Support Allowance	Include the taxable amount of any incapacity benefit from the client's P60(IB)(U) or P45(IB)(U). Incapacity benefit is not taxable in the first 28 weeks of incapacity, nor if the incapacity began before 13 April 1995 and Invalidity Benefit would have been payable. Also include contribution-based Employment and Support Allowance and ESA Time Limited Supplementary Payment (NI only) from the P60(IB)(U) or P45(IB)(U) from the Departments for Work and Pensions.
Job-seeker’s allowance	The taxable amount of Job-seeker’s Allowance found on a P60(U)(IB) or P45(U)(IB).

Other benefits and pay

Field name	Description
Statutory Sick Pay	Any SSP that has been received, unless it was received from an employer (in which case include it in the employment section).
Statutory Maternity/Paternity Pay	Any SMP that has been received, unless it was received from an employer (in which case include it in the employment section).
Statutory Adoption Pay	Any SAP that has been received, unless it was received from an employer (in which case include it in the employment section).