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HMRC internal manual

PAYE Manual

PAYE operation: incapacity benefit: coding appeals

If a customer queries the rate of taxable benefit or the date it applies from, explain that the information comes from the Department for Work and Pensions (DWP).

If the amount of taxable benefit is still disputed, ask the customer to obtain written confirmation of the correct figures from the DWP.

Where there appears to have been changes of rate but there is no record of a revised form P46(IB), contact East Kilbride and ask them to verify the position.

Incapacity benefit following reassessment

Where the customer queries the amount of Incapacity Benefit coded following reassessment, you should consider whether the sum total of Incapacity Benefit and Employment and Support Allowance is correct for the year before amending the amount coded.

If the entries do require amendment see PAYE77250.