PAYE77025 - PAYE operation: incapacity benefit: coding appeals

If a taxpayer queries the rate of taxable benefit or the date it applies from, explain that the information comes from the Department for Work and Pensions (DWP).

If the amount of taxable benefit is still disputed, ask the taxpayer to obtain written confirmation of the correct figures from the DWP.

Where there appears to have been a change of rate but there is no record of a revised form P46(IB), contact Leics and Northants (IBTO) and ask them to verify the position.