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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
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PAYE operation: incapacity benefit: notifications of incapacity benefit

Forms P46(IB) and P45(IB)(O) are used to notify the start and end of taxable Incapacity Benefit, and to tell you when the rate changes.

Both forms are computer issued but there are also paper versions used for a small number of cases which the Department for Work and Pensions have to administer manually.

The forms show taxable Incapacity Benefit only, any non-taxable Incapacity Benefit is excluded from amounts of benefit shown. They are issued when taxable Incapacity Benefit starts or ends, so for example where non-taxable Incapacity Benefit at the Short Term Lower rate was paid for the first 28 weeks, the P46(IB) is issued at the start of week 29.