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HMRC internal manual

PAYE Manual

PAYE operation: taxation of jobseeker’s allowance: share fishermen

Share fishermen are often paid Jobseeker’s Allowance (JSA) for odd days ashore at whatever port the vessel may be berthed. The Special Cases provisions apply. For more information see PAYE78075.

A share fisherman’s taxable benefit is reported on form P181 either at 5 April or earlier if the claim closes.

JSA is paid under the Normal Case provisions on the rare occasions a share fishermen produces a form P45(3).