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HMRC internal manual

PAYE Manual

PAYE operation: incapacity benefit: self employed claimants

If the claimant is self-employed, form P46(IB) is normally sent to Leics and Northants(IBTO) who will advise the office holding the SA record of Incapacity Benefit commencementby eform.

If the business is continuing, the claimant takes any Incapacity Benefit into account whencompleting their SA return.