PAYE77075 - PAYE operation: incapacity benefit: movements in and out of Leics and Northants (IBTO)

Because the Department for Work and Pensions (DWP) use a modified form of PAYE there may be differences to normal Movements procedures.

There are two general points to note

• An employer may stop paying non-statutory sick pay but not send in a form P45. If you become aware of this in day to day work and Incapacity Benefit (IB) has not been coded out, notify Leics and Northants (IBTO) so that the record can be transferred
• Coding works in a special way for those cases dealt with by Leics and Northants (IBTO). If the IB ceases and Jobseekers Allowance is claimed, the taxpayer record cannot remain in Leics and Northants (IBTO). The record has to be transferred to either

Or where details of any earlier employment are not known