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HMRC internal manual

PAYE Manual

Employment maintenance: create employment: form P46 (IB)

Form P46 (IB) is used to notify new and revised awards of Incapacity Benefit (IB).

The form shows the

  • Weekly taxable rate of Incapacity Benefit
  • Date of commencement or change
  • Type of award

The types of award are

  • First Award - a new award
  • Revised Award - a change in the rate of IB paid
  • Uprated Award - refers to next years (CY+1) rate where the form was issued after the annual up-rating process has taken place

The rate of IB can change due to

  • A move from Short Term Higher to the Long Term rate
  • A change in personal circumstances (for example, marriage)
  • Withdrawal of IB for a period (for example, because the claimant goes into hospital or leaves the UK)

For more information on ‘Incapacity Benefit’ see PAYE77000 onwards.

For more information on how to action P46 (IB) see action guide tax40247.