PAYE78075 - PAYE operation: taxation of jobseeker’s allowance: special cases
Special Cases are where benefits are paid to the following
- Employees who have been temporarily laid off work or placed on short time working
- Claimants who are share fishermen
Payments are made either by either the
- Department for Work and Pensions (DWP)
Or
- Claimant’s employer
Where payments are made by the DWP, the DWP tells HMRC
- The amount of taxable benefit paid (the figure is apportioned to and from 5 April where the claim period straddles that date) on a form P181 as soon as possible after benefit payments end
The DWP sends forms P181 to
- The office dealing with the employee if known
Otherwise
- The most convenient office
A carbon copy of form P181 is sent to the claimant. It gives details of the right of objection to the taxable sum.