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HMRC internal manual

Employment Income Manual

Social security benefits: potential appeals against assessments on jobseeker’s allowance

Before taking any action that might lead to a taxpayer notifying an appeal to the Tribunals Service, if the taxpayer expresses concern about the amount of taxable jobseeker’s allowance included in a self assessment proceed as set out in the table below.

### Type of case ### Action
There is an unsettled objection (see EIM76305) relating to the sum assessed. Report the facts, with your papers, to PAYE Technical.
The taxpayer received his or her benefit through the employer and appears to have received no form P181; or was a quarterly attender (see EIM76301) As the objections procedure will not have applied, find out why the person is concerned, and which Benefit Office or Jobcentre was responsible for payment. 

Then write to the Benefit Office or Jobcentre: 

give details of the figures paid, and taxed, the amount in dispute and the cause for concern

  • say it is a case where the Section 152 ICTA 1988 objection procedure appears not to apply
  • ask for a check of the sum paid and the taxable benefit figure and for comments on the case
  • ask that any remaining records relating to this claim be kept until you report that the matter is settled.If the facts the Benefit Office or Jobcentre gives you do not enable you to settle the matter, make a report to
PAYE Technical with your papers.    
  Others where there is no unsettled objection relating to the sum assessed (see EIM76304) Check the difference between the taxable benefit figures: 

reported by the Benefit Office or Jobcentre and

  • contended by the taxpayer.If this difference is below the reporting limits at

EIM76307 accept the taxpayer’s figures and close the correspondence accordingly. 

If the difference is outside the reporting limits write and explain to the taxpayer that he or she is too late to challenge the amount of benefit charged to tax. Tell him or her you understand the reason is one of the following: 

he or she did not object to the amount of taxable benefit shown on the Benefit Office or Jobcentre notification within the required 60 days, or

  • he or she withdrew the objection, or
  • he or she agreed with the Benefit Office or Jobcentre the amount chargeable to tax and the matter cannot now be re-opened.If the taxpayer is not satisfied, report the facts, with your papers, to
PAYE Technical.