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HMRC internal manual

PAYE Manual

PAYE operation: taxation of jobseeker’s allowance: JSA claimed but employment continues

In some types of employment it is normal for an employee to be without work for short periods from time to time. See Action guide tax40168. Examples are

  • Employment agency workers
  • Part time workers
  • Supply teachers
  • Certain dock workers

Jobseeker’s Allowance may be paid for odd days between periods of work. Payments of benefit are dealt with under the Special Case provisions. For further information see PAYE78075.

The employer would not issue a form P45 part 1 because it is likely that the employment will continue. The main record would continue to be live.