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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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PAYE operation: incapacity benefit: form P60(IB)

The Department for Work and Pensions (DWP) issue form P60(IB) to all claimants who receive taxable Incapacity Benefit (IB) at 5 April, including cases where Incapacity Benefit is coded out and where DWP is not operating PAYE.

Customers may query differences between the amount of taxable Incapacity Benefit shown on form P60(IB) and the figure used in coding / calculations.

Any discrepancy should be small and will normally be as a result of rounding and apportionments affecting weeks

  • When there was a change of Incapacity Benefit rate

Or

  • Which span the start or end of the tax year

You may use the P60(IB) figure, provided this is done consistently.

In cases of dispute use the strict statutory basis and apportion on a daily basis.