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HMRC internal manual

Employment Income Manual

Social security benefits: payments under the Employment Protection Acts

Sometimes the Department of Employment (DE) recovers benefit paid to an unemployed person from an award under the Employment Protection Acts (see EIM02550).

In effect, the amount paid initially as jobseeker’s allowance is regarded instead as an advance payment of the award. If the payment has already been included as taxable on a form P14U or P45(1)U, an amending form P180 will be issued to state the reduction in the amount of taxable benefit.