PART 8SOCIAL SECURITY BENEFITS
CHAPTER 1JOBSEEKER'S ALLOWANCE: NORMAL CASES
No Form P45: deductions working sheet and returnI1154
1
In a case falling within regulation 152(3) (no Form P45), the Department must—
a
prepare the deductions working sheet within 14 days of the award of a taxable jobseeker’s allowance, and
b
record the emergency code as the claimant’s code.
2
The Department must also deliver a return to the Inland Revenue, giving—
a
the claimant’s name,
b
the claimant’s national insurance number,
c
the claimant’s date of birth, if known,
d
the date on which the claim was made, and
e
the reference number of the benefit office submitting the return.
3
But the return need not be delivered if the claimant certifies that the claimant—
a
is undergoing a course of full-time education and has not had regular employment since the previous 6th April, or
b
has not had regular employment since finishing full-time education.