EIM76301 - Social security benefits: taxpayer's
notification of taxable benefit
The Benefit Office or Jobcentre will give the claimant a
statement of the total benefit paid and the taxable portion of that
amount on the following occasions:
- claimants who are wholly unemployed
- on termination of the claim
- at 5 April, if the claim is still live at that
date
- whenever an amendment to a previously reported
taxable sum is reported to the Inland Revenue (whether increased or
decreased) subject to minimum limits
- when a sum is paid for an earlier year following
the admission of a late claim to benefit
- claims by strikers when the claim is
terminated
- claims by employees laid-off or on
short-time working when the claim is terminated, or at 5 April if
the claim continues beyond that date.
Some kinds of claimant will not receive notifications:
- quarterly attenders (see EP8670)
- employees who are temporarily laid-off or
placed on short-time working who receive benefit through, and taxed
by, the employer
and who have not received a form P181 because they
did not query the taxable amount with the benefit office.
The objections procedure at
EIM76303 to EIM76305 does not apply to
these claimants. They will have the normal right of appeal against
an Inland Revenue amendment to their self assessment (see
EIM76306).
