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HMRC internal manual

PAYE Manual

PAYE operation: incapacity benefit: how forms reach offices

The Incapacity Benefit (IB) claim form asks claimants whether they expect to receive either an occupational pension or non-statutory sick pay from an employer, in addition to Incapacity Benefit.

If the answer is yes

  • Department for Work and Pensions (DWP) sends the P46(IB) to Inland Revenue Pensions Liaison Section (IRPLS) in Newcastle for tracing
  • IRPLS then

    • Checks any tax reference supplied by the claimant
    • Sends the forms to the main office
    • Sends any no trace forms to East Kilbride who will try to obtain the name and address of any employer or pension payer and redirect accordingly

If the answer is no

  • DWP sends the form to East Kilbride and use an appropriate tax code depending on the details entered on the form