Commentary on Sections Example 3 Ne = £5,000; Da = 183; De = 183; Smg = 0 Overview
2592.This Chapter imposes the charge on “net taxable social security income” and explains how to calculate “net taxable social security income”. There are four steps in the process:
	Step one - identify the income as social security income;
	Step two - exclude any exempt income;
	Step three - calculate the amount of “taxable social security income”; and
	Step four - calculate “net taxable social security income” by allowing any payroll giving deductions from “taxable social security income”.
2593.These steps are carried out separately for each United Kingdom and foreign social security benefit.
2594.The Chapter includes a signpost to the provisions that identify the person liable to pay any tax charged on United Kingdom and foreign social security benefits.