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HMRC internal manual

PAYE Manual

HM Revenue & Customs
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PAYE operation: incapacity benefit: inquiries about incapacity benefit

East Kilbride have special liaison arrangements with the Department for Work and Pensions Tax Liaison Section. Inquiries and problems about the taxation of Incapacity Benefit which you cannot deal with locally can be referred to East Kilbride.

This facility must be used responsibly to avoid staff there being overloaded.