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HMRC internal manual

Employment Income Manual

Social security benefits: Inland Revenue review of objection cases

When you receive a report of an unsettled objection from the Benefit Office or Jobcentre you should review the case using the table below. Take the figure of taxable benefit as reported by the Benefit Office, including any changes on forms P180 (see EIM76303). Note these cases for priority in your assessing review.

| Type of case | Action | || | No tax is payable for the year. | Tell the taxpayer, make any repayment due and report to the Benefit Office under EIM76309. | | An assessment is needed for another reason. | Make a formal assessment. | | An assessment, not otherwise needed, would show an underpayment below the assessing tolerance. | Write and explain the facts to the taxpayer.
Ask him or her to withdraw or confirm his or her objection.
If the objection is confirmed or he or she fails to reply, make a formal assessment. | | All others. | Make a formal assessment. |