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Glossary
USC

Glossary

USC

Universal Social Charge: a separate charge on gross income above an exemption threshold, with its own rate bands.

USC is calculated independently of Income Tax and is not reduced by tax credits. It is refunded separately if overpaid.

Where this appears on my return

USC appears as its own line on your Employment Detail Summary and Statement of Liability.

Also searched as: universal social charge.

Related

USC guide

Seed definition reviewed 2026-10-28. Editorial verification by a tax-qualified reviewer is required before indexing.