HMRC internal manual

PAYE Manual

PAYE78105 - PAYE operation: taxation of jobseeker’s allowance: who calculates taxable benefit

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

The Department for Work and Pensions is responsible for

  • Calculating and notifying taxable benefit


  • Dealing with objections

You may accept Job Centre Plus calculations as final and conclusive except when you are told a claimant has objected.

Refer any enquiries about the amount of taxable benefit to the correct Job Centre Plus office.