State benefits, pensions and related manuals

Employment and Support Allowance

Read our top questions on Employment and Support Allowance.

• Protecting income & protecting lifestyle – the backup plan

HMRC manuals

HM Revenue and Customs (HMRC) produce a number of manuals for their staff. The guidance contained in these manuals is not comprehensive nor will it provide a definitive answer in every case.

• Business Income Manual
• Inheritance Tax Manual
• Trusts, Settlements and Estates Manual

State pensions

State Pension guide

When the new state pension was introduced for those reaching pension age from 6th April 2016 it was intended to be much simpler than the system it replaced. In this guide we aim to explain how the new pension works, and how much you could expect to receive.

• The new State Pension - your questions answered

Topping up your State Pension

There are various detailed things to think about when deciding whether or not it is worth topping up your State Pension.  This is explained in our  step-by-step guide to topping up your State Pension. We hope that it will be useful to you and clients who are considering boosting their state pension in a cost-effective manner.

• Step-by-step guide to topping up your State Pension

GOV.UK calculators

• Check your State Pension age
• Check your State Pension

New State Pension

The new State Pension replaced the basic State Pension in April 2016. Existing benefits will be protected.

• New State Pension
• State pension transition
• Check your State Pension age