SE76306 - Social security benefits: operational issues

Appeals against Schedule E assessments on JSA

If the taxpayer makes an in-date appeal against the amount of taxable jobseeker’s allowance included in a Self Assessment proceed as set out in the table below. Deal with late appeals against the amount of benefit assessed under Schedule E on normal lines (AP3396).

Type of case

Action
There is an unsettled objection ( SE76305) relating to the sum assessedReport the facts, with your papers, to Personal Tax (Technical), Solihull before listing the appeal for hearing
The taxpayerSince the objections procedure will not have applied, find out
- received his benefit through his employer and appears to have received no form P181 ; or  was a quarterly attender(see SE76301)
  • the grounds of appeal, and
  • which Benefit Office or Jobcentre was
  • responsible for payment


Then write to the Benefit Office/Jobcentre
  • give details of the figures paid, and taxed, the amount in dispute and the grounds of the appeal
  • say it is an appeal where the Section 152 ICTA 1988 objection procedure appears not to apply
  • ask for a check of the sum paid and the taxable benefit figure and for comments on the case
  • ask that any remaining records relating to this claim be kept until you report that the appeal is settled


If the facts the Benefit Office/Jobcentre gives you do not enable you to settle the appeal, make a report to Personal Tax (Technical), Solihull with your papers.
Others where there is no unsettled objection relating to the sum assessed (see SE76304)
Check the difference between the taxable benefit figures
  • reported by the Benefit Office/Jobcentre ;
  • contended by the taxpayer.


If this difference is below the reporting limits at SE76307 accept the taxpayer's figures and settle the appeal


If the difference is outside the reporting limits write and explain to the taxpayer that he is too late to challenge the amount of benefit charged to tax. Tell him you understand the reason is one of the following


  • he did not object to the amount of taxable benefit shown on the Benefit Office/Jobcentre notification within the required 60 days ; or
  • he withdrew his objection ; or
  • he agreed with the Benefit Office/Jobcentre the amount chargeable to tax and the matter cannot now be re-opened


  • Invite him to withdraw his appeal.

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