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HMRC internal manual

Employment Income Manual

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HM Revenue & Customs
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Assessments, appeals and other procedures: appeals involving taxable Jobseeker's Allowance

Section 152 ICTA 1988Section 152 ICTA 1988 provides special rules that modify the normal appeal procedure. These rules are designed to ensure that:

  • as far as possible, disputes about taxable Jobseeker’s Allowance are settled between the claimant and the relevant Government Department (DfES or DWP) paying the benefit without involving the tax office
  • if, exceptionally, an appeal is to be heard by the First-tier Tribunal the Benefit Office will be able to produce the necessary evidence. For further information see

EIM76303.