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HMRC internal manual

PAYE Manual

PAYE operation: taxation of jobseeker’s allowance: receipt of form P181

Form P181 tells you

  • The dates between which a claim was made
  • The total benefit paid
  • The taxable benefit included in the total - this is the amount chargeable as PAYE income and normally the amount to code or include in tax calculations
  • The amount of taxable benefit already taxed by the employer - reduce the coding or calculation figure by this amount

Corrected form P181

Sometimes the Department for Work and Pensions paying the benefit finds that the taxable benefit figure needs amending. This is normally the result of a claimant’s objection. The Department for Work and Pensions issues a fresh form P181 showing the amount has been AMENDED.

Use the amended figures when coding or issuing a calculation.