PAYE77090 - PAYE operation: incapacity benefit: self employed claimants

If the claimant is self-employed, form P46(IB) is normally sent to Leics and Northants (IBTO) who will advise the office holding the SA record of Incapacity Benefit commencement by eform.

If the business is continuing, the claimant takes any Incapacity Benefit into account when completing their SA return.