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HMRC internal manual

PAYE Manual

PAYE operation: taxation of jobseeker’s allowance: employment agency: part time and similar workers

Some individuals claim Jobseeker’s Allowance when their employment continues but they have no work ‘at present’. They range from oil rig workers and dock labour to bakery workers and supply teachers. The action to be taken depends on whether individuals are already drawing benefit when they start with the agency or employer.

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