»Ê¹ÚÌåÓýapp

»Ê¹ÚÌåÓýapp Benefit Office or Jobcentre will give the claimant a statement of the total benefit paid and the taxable portion of that amount on the following occasions:

• claimants who are wholly unemployed

• on termination of the claim
• at 5 April, if the claim is still live at that date
• whenever an amendment to a previously reported taxable sum is reported to the Inland Revenue (whether increased or decreased) subject to minimum limits
• when a sum is paid for an earlier year following the admission of a late claim to benefit

• claims by strikers when the claim is terminated
• claims by employees laid-off or on short-time working when the claim is terminated, or at 5 April if the claim continues beyond that date.

Some kinds of claimant will not receive notifications:

• quarterly attenders (see EP8670)
• employees who are temporarily laid-off or placed on short-time working who receive benefit through, and taxed by, the employer and who have not received a form P181 because they did not query the taxable amount with the benefit office.

»Ê¹ÚÌåÓýapp objections procedure at EIM76303 to EIM76305 does not apply to these claimants. »Ê¹ÚÌåÓýappy will have the normal right of appeal against an Inland Revenue amendment to their self assessment (see EIM76306).