SE76301 - Social security benefits: operational issues

Taxpayer's notification of taxable benefit

The Benefit Office or Jobcentre will give the claimant a statement of the total benefit paid and the taxable portion of that amount on the following occasions:

• claimants who are wholly unemployed
• - on termination of the claim

• - at 5 April, if the claim is still “live” at that date
• whenever an amendment to a previously reported taxable sum is reported to the Revenue (whether increased or decreased) subject to minimum limits
• when a sum is paid for an earlier year following the admission of a late claim to benefit

• claims by strikers when the claim is terminated
• claims by employees laid-off or on short-time working when the claim is terminated, or at 5 April if the claim continues beyond that date.
• Some kinds of claimant will not receive notifications:
• quarterly attenders (see EP8670)
• employees who are temporarily laid-off or placed on short-time working who receive benefit through, and taxed by, the employer AND who have not received a form P181 because they did not query the taxable amount with the benefit office.

The objections procedure at SE76303 – SE76305 does not apply to these claimants. They will have the normal right of appeal against a Revenue amendment to his or her Self Assessment (see SE76306).