EIM76300 - Social security benefits: Inland Revenue notification of taxable benefits
Offices of the Benefits Agency and Employment Service Jobcentres are responsible for working out how much jobseeker's allowance is taxable.
However, they pay these benefits in full. Income tax is not deducted at the time of payment. The weekly amounts of taxable benefit are added up and reported to the current Inland Revenue Area office on the following forms:
- unemployed claimants:
- P45(1)U - issued when the benefit claim ends
- P14U - issued at the end of the tax year if the claim continues past 5 April
- P180 - issued to notify the Inland Revenue Area office of changes to the amount of taxable benefit reported on P45(1)U or P14U
- P181 - issued after any part period to 5 April and when the benefit claim ends.
You should accept the figures entered on these forms as correct.
Indeed they will be final and conclusive for tax purposes unless
there has been an objection (see
EIM76303 onwards).
See
EIM76307 about Benefit Office limits for
reporting adjustments.
