Child benefit, guardian’s allowance and tax credits are administered by HM Revenue and Customs (HMRC). Statutory adoption pay, statutory paternity pay and statutory shared parental pay are administered by your employer, but any dispute is dealt with by HMRC. Best Start grants, Best Start foods, funeral support payments, carer’s allowance (CA) supplement and Scottish child payment are administered by Social Security Scotland (SSS). Housing benefit (HB), council tax reduction (CTR) and the Scottish Welfare Fund are administered by your local authority and health benefits by the NHS. All the other benefits referred to in this Handbook are administered by the Department for Work and Pensions (DWP).