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Posted Tue, 09 Jan 2024 23:34:23 GMT by
My wife has received maternity payments directly from HMRC in the tax year 2022-23 but I she is not sure where to declare them in her self assessment. The most appropriate space in the form that she could find is: Total of any other taxable State Pensions and Benefits: (optional). Help guide: UK Pension and other state benefits 12 - total of any other taxable state pensions and benefits. Is this the correct place? She is also confused by the fact that in another gov. page is indicated that this payments are tax free, however, the self assessment form seems to suggest the opposite. thank you for your help in this matter.
Posted Tue, 16 Jan 2024 12:01:19 GMT by HMRC Admin 21 Response
Hi Antnisty,
Statutory maternity pay is taxable income and sould be declared under other state benefits.
Thank you.

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