CISR17360 - The Scheme: secondary legislation: regulation 35
This regulation deals with applicants who claim to have been unemployed; to be read inconjunction with FA04/SCH11.
If an applicant claims, as a result of unemployment, not to have been subject to one ormore of the obligations at FA04/SCH11/PARA4(1), they must provide HMRC with the following-
If the applicant has been living in the UK, evidence by way of a statement from thebenefits officer certifying the period during which they were registered as unemployed:SI2005/2045 reg 35(2)(a) or if the applicant was not registered as unemployed, any otherevidence which satisfies HMRC that they were unemployed: SI2005/2045 reg 35(2)(b).
If the applicant claims to have been unemployed whilst living outside the United Kingdom,they must produce evidence from a Government department from within the other countryconfirming they were living there throughout the period : SI2005/2045 reg 35(3).
A definition of ‘benefits officer’ is at SI2005/2045 reg 35(4).
ENABLING PROVISION – FA04/SCH11/PARA4(5)