SE76305 - Social security benefits: operational issues
District review of objection cases
When you receive a report of an unsettled objection from the Benefit Office or Jobcentre you should review the case using the table below. Take the figure of taxable benefit as reported by the Benefit Office, including any changes on forms P180 (see SE76303). Note these cases for priority in your assessing review.
| Type of case | Action |
| No tax is payable for the year | Tell the taxpayer, make any repayment due and report to the Benefit Office under SE76309 |
| A Schedule E assessment is needed for another reason | Make a formal assessment |
| An assessment, not otherwise needed, would show an underpayment below the assessing tolerance | Write and explain the
facts to the taxpayer
Ask him to withdraw or confirm his objection If he confirms his objection or fails to reply, make a formal assessment |
| All others | Make a formal assessment |
