PAYE77050 - 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

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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