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HMRC internal manual

Employment Income Manual

Social security benefits: procedure for written objections

Section 152 ICTA 1988

If the claimant does not agree with the amount of taxable jobseeker’s allowance stated on the notification (see EIM76301), he or she must object in writing within 60 days from the date the notification was issued. The objection must be made to the Benefit Office or Jobcentre. If there is a late objection see EIM76308.

The Benefit Office or Jobcentre will try to resolve the objection with the claimant. Where it is agreed that the figure of taxable benefit should be altered, the Benefit Office or Jobcentre will send form P180 to HMRC. The P180 will show the agreed alteration to the figure of taxable benefit. The Benefit Office or Jobcentre will not make any necessary adjustments to the PAYE tax calculation. The HMRC Area office will have to do this (see EP6961 and 6966).

If the claimant and the Benefit Office or Jobcentre fail to agree and the objection is not withdrawn, the Benefit Office or Jobcentre will make a report to HMRC. The report will include:

  • personal information about the claimant, for example, current tax office and reference, or current employment
  • information about the relevant benefit claim, for example, date and type of notification sent to the Inland Revenue and the taxable benefit notified originally
  • the reason for the objection and the date made
  • the revised benefit that the Benefit Office or Jobcentre now considers taxable.

These reports should be sent to the current HMRC Area office.