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HMRC internal manual

PAYE Manual

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

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.