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HMRC internal manual

Employment Income Manual

Social security benefits: dealing with taxpayer enquiries

HMRC offices can only give general explanations about how much jobseeker’s allowance (JSA) is taxable.

If a taxpayer wants to discuss how much of any benefit is taxable you should refer the enquiry to the appropriate Benefit Office or Jobcentre. That office will know how the taxpayer’s benefit was made up and so be in a position to give a detailed explanation.

Also it is the Benefit Office or Jobcentre that initiates the special appeals process for JSA. In most cases this involves the taxpayer making an objection and an appeal at the relevant times. This is explained at EIM76301 to EIM76309.