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HMRC internal manual

PAYE Manual

PAYE operation: taxation of jobseeker’s allowance: normal cases, who makes payment

Payments of benefit are made by the Department for Work and Pensions (DWP).

Claims to benefit are

  • Made at local Benefit Offices
  • Calculated and paid by the DWP computer system

There are a small number of claims that have to be dealt with manually by the DWP. For these cases you will receive details on manually completed forms.