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HMRC internal manual

Employment Income Manual

Social security benefits: taxpayer's notification of taxable benefit

The Benefit Office or Jobcentre will give the claimant a statement of the total benefit paid and the taxable portion of that amount on the following occasions:

  • claimants who are wholly unemployed

    • on termination of the claim
    • at 5 April, if the claim is still live at that date
    • whenever an amendment to a previously reported taxable sum is reported to the Inland Revenue (whether increased or decreased) subject to minimum limits
    • when a sum is paid for an earlier year following the admission of a late claim to benefit


  • claims by strikers when the claim is terminated
  • claims by employees laid-off or on short-time working when the claim is terminated, or at 5 April if the claim continues beyond that date.

Some kinds of claimant will not receive notifications:

  • quarterly attenders (see EP8670)
  • employees who are temporarily laid-off or placed on short-time working who receive benefit through, and taxed by, the employer and who have not received a form P181 because they did not query the taxable amount with the benefit office.

The objections procedure at EIM76303 to EIM76305 does not apply to these claimants. They will have the normal right of appeal against an Inland Revenue amendment to their self assessment (see EIM76306).