SE76300 - Social security benefits: operational issues

District notification of taxable benefits

Offices of the Benefits Agency and Employment Service Jobcentres are responsible for working out how much jobseeker's allowance is taxable.

However, they pay these benefits in full - income tax is not deducted at the time of payment. The weekly amounts of taxable benefit are added up and reported to Districts on the following forms:

• Unemployed claimants

• P45(1)U - issued when the benefit claim ends
• P14U - issued at the end of the tax year if the claim continues past 5 April
• P180 - issued to notify Districts of changes to the amount of taxable benefit reported on P45(1)U or P14U

• Strikers and “temporary stop” claimants (see SE76223 and SE76224)

• P181 - issued after any part period to 5 April and when the benefit claim ends.

You should accept the figures entered on these forms as correct. Indeed they will be final and conclusive for tax purposes unless there has been an objection (see SE76303 onwards).

See SE76307 about Benefit Office limits for reporting adjustments.