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HMRC internal manual

PAYE Manual

PAYE operation: employment and support allowance: reconciliation

The Department for Work and Pensions will submit a P14U for every individual who has claimed ESA during the year, whether the claim is still live or has ceased during the year. The forms P14 will follow the normal reconciliation process, see PAYE92001.

IB to ESA reassessment

Following the end of the year of reassessment, DWP will issue separate electronic P14U details to HMRC regarding IB and ESA received.

The P14U for IB will include the date of leaving. The P14U for ESA will include any arrears paid following a successful appeal.