PAYE77015 - PAYE operation: incapacity benefit: automatic uprating and recoding for CY+1

Incapacity Benefit (IB) is uprated at Annual Coding in COP, in the same way as NIB pensions, from details supplied on magnetic tape by DWP.

IBEST and IBACT signals are used in exactly the same way as NIBEST and NIBACT. For more information about these signals see PAYE77060 ‘IB Signals On COP’.

Exception lists produced during uprating contain both NIB and IB cases.

There is no IB equivalent to the form P46(DWP)(Slip) or form P173 for pensioners. This is because all IB cases (except those dealt with by Leics and Northants (IBTO)) are automatically included in the uprating service whatever the level of IB payable.

Details of the weekly rates of taxable IB for CY+1 are given on the P242.