EIM76225 - Social security benefits:
relationship between jobseeker's allowance and other benefits
If an unemployed person becomes ill and qualifies for incapacity
benefit he or she will stop receiving jobseeker's allowance (JSA)
and start receiving incapacity benefit. The Benefit Office or
Employment Service Jobcentre will issue a form P45U on termination
of the claim to JSA.
Where someone is entitled to two or more benefits at once he or
she is entitled to receive whichever amount is the greater.
Normally, the benefit that was awarded first continues to be paid
and only any balance is received from the second source. The tax
consequences are as follows.
No one can qualify for both JSA and income support at the
- where JSA and another benefit are both
due, if the JSA was awarded first it continues to be paid in full
and taxed in the normal way. If the other benefit was awarded
first, JSA is reduced accordingly and the taxable amount is
similarly reduced. Where a woman is entitled to JSA and a widow's
EIM76176 tells you what to do.
- where income support and another benefit
are both due, the other benefit is be paid in full. Most, but not
all, social security benefits will be counted as income receivable
in the calculation of the amount of income support due.