HMRC internal manual

PAYE Manual

PAYE78060 - PAYE operation: taxation of jobseeker’s allowance: reports of JSA figures

You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.

Job Centre Plus will tell you the Jobseeker’s Allowance figure after the end of the benefit period. Where this period extends over 5 April you will get separate figures to 5 April and from 6 April. The figures are reported on form P181.