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HMRC internal manual

Employment Income Manual

Social security benefits: Benefit Office reporting limits

Benefit Offices and Jobcentres will not normally notify HMRC of adjustments to previously reported figures of taxable benefit unless the adjustment is an increase ofmore than £40 or a decrease of more than £7.

Where there is a difference, within these limits, between the amount of taxable benefit returned by a taxpayer and reported by a Benefit Office, you should accept the taxpayer’s amount without enquiry.

However, where an objection (see EIM76303) has been notified to HMRC, the Benefit Office or Jobcentre will report any adjustment whatever the amount.