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HMRC internal manual

PAYE Manual

From
HM Revenue & Customs
Updated
, see all updates

PAYE operation: taxation of jobseeker’s allowance: current year PAYE repayments

You must not make a current year repayment of PAYE tax to a Jobseeker’s Allowance claimant.

You may however make a repayment to a person who

  • Is unemployed

But

  • Is not claiming benefit