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HMRC internal manual

PAYE Manual

PAYE operation: taxation of jobseeker’s allowance: DWP investigation

The Department for Work and Pensions (DWP) may decide to investigate a claim to benefit if they become aware that

  • The claimant has started work


  • The benefit claim is still live

Only information requested on form BA-IR can be disclosed to the DWP. See Action guide tax40243. For further information on information disclosure see the Information Disclosure Guidance Manual (IDG).