Abbreviations CAcarer’s allowanceCTCchild tax creditDLAdisability living allowanceDWPDepartment for Work and PensionsESAemployment and support allowanceFEfurther educationHBhousing benefitHEhigher educationHMRCHM Revenue and CustomsHNCHigher National CertificateHNDHigher National DiplomaIBincapacity benefitISincome supportJSAjobseeker’s allowanceMAmaternity allowanceNInational insuranceNQNational QualificationsPCpension creditPIPpersonal independence paymentSAASStudent Awards Agency ScotlandSAPstatutory adoption paySMPstatutory maternity paySPBPstatutory parental bereavement paySPPstatutory paternity paySSPstatutory sick paySSPPstatutory shared parental paySSSSocial Security ScotlandSVQScottish Vocational QualificationUCuniversal creditWTCworking tax credit`