On 7 October 1996 jobseeker's allowance (JSA) replaced
unemployment benefit and income support paid to the unemployed. It
is a taxable benefit paid to people who attend an Employment
Service Jobcentre to seek work.
Income support continues to be paid after 7 October 1996 but only to people who are not looking for work (see EIM76190).
A person can qualify for JSA either:
JSA is reported to the Inland Revenue for the year for which it is due. Where a week falls into two tax years the amount of benefit reported is split between the years concerned.
For the special appeals procedure where the amount of JSA
charged to tax is disputed see
See the PAYE on-line manual for procedural aspects of the taxation of JSA.