PAYE92030 - taxpayer end of year: posting P14 to taxpayer record: job seekers allowance returns

The Department for Works and Pensions (DWP) submits end of year summaries for Job Seekers Allowance (JSA) claimants by computer. In Northern Ireland, the Department of Health and Social make these returns. Both Departments are referred to from now on as DWP.

Regulation 157 IT (PAYE) Regulations 2003 governs the following main end of year duties for which DWP is responsible

• Making a PAYE calculation and paying any tax refund due
• Giving the claimant a certificate on form P60U of the taxable benefit and any previous pay and net tax
• Sending the details to HMRC

DWP decides the claim status of each JSA claimant at 5 April and if the claim

• Continues into the next tax year, end of year action as above takes place
• Ended on or before 5 April, form P45U is issued to the claimant

DWP will not provide end of year details to HMRC

• Where the claimant is a quarterly attendee or
• For most share fishermen. See PAYE78070 for more information

DWP will not issue form P60U to the claimant where

• There is no previous pay / tax and no benefit has been paid
• The benefit claim ended on or before 5 April or
• The claimant dies on or after 5 April (but the personal representative can obtain one on request)

DWP may revise the taxable benefit figure after the details have been submitted to HMRC. Form P180 will be received where the amount has

• Increased by more than £40, or
• Reduced by more than £7

DWP may admit a late claim and pay benefit for the previous year. HMRC will receive the details via the end of year data for claims accepted before the cut off date for the process, or form P180 in other cases.