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HMRC internal manual

PAYE Manual

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HM Revenue & Customs
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Employment maintenance: jobseeker’s allowance: joint claims to jobseeker’s allowance (Action Guide)

To deal with forms P45(3)U, P45(1)U (MAN), P180(MAN) and P14U which have been issued as a result of a joint claim to Jobseeker’s Allowance (JSA) handled clerically, follow steps 1 - 16 below. The Guide is presented as follows

  Steps 1 -3
   
  Steps 4 - 5
  Steps 6 - 10
  Steps 11 - 14
  Steps 15 - 16

Action on receipt of form P45(3)U

1. Review EMPLOYMENT SUMMARY screen to check if a live period of JSA exists with the same start date as displayed on form P45(3)U
   
  * If it does, see step 2, otherwise see step 3
2. Review EMPLOYMENT SUMMARY screen to check if live employment exists with same Employer Ref as shown in the ’previous employer’ section of P45(3)U
  If matching live employment exists
  * Cease the employment using leaving details from the P45(3)U (see action guide tax40006)
  If no matching employment exists, but other live employments are displayed
  * Select the Edit Record icon to the right of the employment(s)
  * Use the EMPLOYMENT DETAILS screen to potentially cease all live employments excluding occupational pensions
  * Ensure JSA is set to Primary
  * Update the CONTACT HISTORY screen to show details of benefit claim and that a higher benefit rate may be received as the individual is part of a joint JSA claim
  * Scrap forms PB3 / P45(3)U
3. If no live period of JSA exists with same start date
  * Select the [Insert] button on the EMPLOYMENT SUMMARY screen
  * Use the INSERT EMPLOYMENT DETAILS screen to insert the period of JSA using information supplied by the DWP
  * Set the JSA indicator
  * See step 2

Action on receipt of form P45(1)U (MAN)

| 4. | If the P45(1)U (MAN) is for the nominated claimant | || |   | * Use the DATA CAPTURE screen to capture the JSA termination details
 
Note: For more information about capturing in-year forms see PAYE60001 onwards. | |   | * Update the CONTACT HISTORY in accordance with PAYE105020 showing that a higher benefit rate has been received as the individual is part of a joint JSA claim | |   | * Scrap the form | | 5. | If the P45(1)U (MAN) is not for the nominated claimant | |   | * Use the DATA CAPTURE screen to capture JSA termination details. These details may show nil benefit. If they do | |   | * Update the CONTACT HISTORY screen to show nil benefit is shown as the individual is part of a joint JSA claim | |   | * Scrap the form |

Action on receipt of form P14U

| 6. | Use the EMPLOYMENT SUMMARY screen to check that the period of JSA is shown on the record | || | 7. | If the JSA period is shown on the employment summary | |   | * Select the Edit Record icon next to the JSA employment | |   | * Press the [Insert P60 pay and tax details] button and enter the P14U details
 
Note: If you are directed here from step 14 below, you will only have the P180 details. You must estimate the amount of JSA received for the year and then increase / decrease the amount from the P180(MAN). | |   | * Update the CONTACT HISTORY screen in accordance with PAYE105020 and show PAY AND TAX screen updated from P14U | |   | * File the form in accordance with your normal office practice | | 8. | If the JSA period is not shown on the employment history | |   | * Use the EMPLOYMENT SUMMARY screen to view latest employment | | 9. | If the latest employment is live | |   | * Use the INSERT EMPLOYMENT DETAILS screen to insert JSA as Secondary employment using information on the P14U | |   | * Select creation source ‘User’ | |   | * Set JSA indicator [SAVE]
 
Note: If the JSA start date is unknown enter the date as 06/04/XX* *Year P14U relates to. | |   | * Press the [Insert P60 pay and tax details] button to enter the P14U details
 
Note: If you are directed here from step 14 below, you will only have the P180 details. You must estimate the amount of JSA received for the year and then increase / decrease the amount from the P180(MAN). | |   | * Update the CONTACT HISTORY screen in accordance with PAYE105020 and show PAY AND TAX screen updated from P14U | |   | * File the form in accordance with office practice | | 10. | If the latest employment shows leaving details | |   | * Use the INSERT EMPLOYMENT DETAILS screen to insert JSA as the Primary employment using information on the P14U | |   | * Select creation source ‘User’ | |   | * Set JSA indicator [Save]
 
Note: If the JSA start date is unknown enter the date as the day after the last employment leaving date. | |   | * Press the [Insert P60 pay and tax details] button to enter the P14U details | |   | * Update the CONTACT HISTORY screen in accordance with PAYE105020 and show PAY AND TAX screen updated from P14U | |   | * File the form in accordance with office practice |

Action on receipt of form P180(MAN) for P14U amendment

  Note: The CONTACT HISTORY screen must be updated to show the amount of benefit received is due to the individual being part of a joint JSA claim.
   
11. Use the RECONCILIATION SUMMARY screen to check the review status of CY-1
  If the year has been cleared and P180 (MAN) shows
  * Increase to benefit
  * Update the IABD screen with the additional JSA figure from P180(MAN), using ‘Other Benefit’ field, ensuring this is removed from CY / CY+1 to stop carry forward
  * Make a suitable Contact History note
  * Review the year to include the updated information
  * Decrease to benefit
  * Update the IABD screen with the decreased JSA figure from P180(MAN), using ‘Expenses’ field, ensuring this is removed from CY / CY+1 to stop carry forward
  * Make a suitable Contact History note
  * Review the year to include the updated information
  Note: For more information on reconciliation see PAYE93000 onwards.
12. If the year has not been cleared
  * Check if P14 details have been posted
  Note: P14U details for JSA are usually received and processed later on in the tax year to ordinary employers forms P14. If you receive an amendment to a P14U and you expect that we are still waiting for the P14U to be received, place on BF for four weeks after the expected P14U date and then review steps 13 or 14.
13. If P14 details have been posted
  * Update the IABD screen with the additional JSA figure from P180(MAN), using the ‘Other Benefit’ field
  * Make a suitable Contact History note
  * Review the year to include the updated information
14. If P14 details have not been received
  * See steps 6 - 10 and insert an estimated figure (based on all information available on the record) for the JSA, including the increased / decreased figure on form P180(MAN) on the P60 Pay and Tax details screen
  * Review the year to include the updated information

Action on receipt of form P180(MAN) for P45(1)U amendment or changes to dates of claim

15. Review EMPLOYMENT SUMMARY screen to check if a ceased period of JSA exists with the same leaving date
   
  * If it does, see action points below, otherwise, see step 16
  * Update the JSA EMPLOYMENT DETAILS screen with the amended information supplied on the P180(MAN), [Save]
  Note: If reconciliation has taken place for the tax year where benefit has changed, you will need to retrigger reconciliation for the tax year to ensure the updated figures are included.
  * Update the CONTACT HISTORY screen with actions taken and record the original P45(1)U details, in accordance with PAYE105020
  * Consider whether a revised tax code is required
16. Use the INSERT EMPLOYMENT DETAILS screen to insert JSA as Secondary employment
  * Select Creation Source ‘User’
  * Enter estimated start and end dates if not supplied on P180(MAN)
  Note: If you cannot establish a start date from Individual > Benefit Claims > BENEFIT SUMMARY screen, use start date of 06/04/XX* *Year P180(MAN) relates to.
If you cannot establish an end date from information available, use day after the date of starting.    
    * Enter start tax code as emergency code on week 1 / month 1 basis, if not supplied on P180(MAN)
    * Insert estimated (based on all information available on the record) figure of JSA in fields Pay This Employment and Tax This Employment
    Note: In cases of difficulty, refer any enquiries about the amount of taxable benefit to the correct Job Centre Plus.
    * Set JSA indicator [Save]
    * Update the IABD screen with the additional P45(1)U JSA figure from P180(MAN), see PAYE130075
    * Update the CONTACT HISTORY screen with actions taken, in accordance with PAYE105020
    * Consider whether a revised tax code is required