PART 8SOCIAL SECURITY BENEFITS

CHAPTER 1JOBSEEKER'S ALLOWANCE: NORMAL CASES

Cessation of award: Form P45UI1159

1

When an award of a taxable jobseeker’s allowance ceases the Department must immediately complete Form P45U.

2

The Department must then—

a

send Part 1 of Form P45U to the Inland Revenue, and

b

provide Part 1A of Form P45U and Parts 2 and 3 of Form P45 to the claimant.

3

The information listed in column 1 of Table 6 must, subject to the conditions set out in column 2, be provided in Parts 1 and 1A of Form P45U and Parts 2 and 3 of Form P45 as indicated in columns 3 to 5.

Table 6Information which must be provided in Form P45U

1.

2.

3.

4.

5.

Information to be provided

Conditions

FormP45U

Form P45

Part 1

Part 1A

Parts 2 & 3

1

the tax reference as shown in the deductions working sheet

yes

yes

yes

2

the claimant’s national insurance number

yes

yes

yes

3

the claimant’s name

yes

yes

yes

4

the date on which the award ceased

yes

yes

yes

5

the claimant’s code or, if more than one, the latest code for the tax year during which the award ceased

yes

yes

yes

6

whether the claimant’s code is used on the cumulative basis

yes

yes

yes

7

the tax week or month in which the award ceased

if the claimant’s code is used on the cumulative basis

yes

yes

yes

8

the total payments to date (including taxable jobseeker’s allowance) at the date the award ceased, and the corresponding total net tax deducted

if the claimant’s code is used on the cumulative basis

yes

yes

yes

9

the taxable jobseeker’s allowance paid during the tax year by virtue of the award in question

if the claimant’s code is used on the cumulative basis, and if different from the information supplied under item 8

yes

yes

no

10

the taxable jobseeker’s allowance paid during the tax year by virtue of the award in question

if the claimant’s code is not used on the cumulative basis

yes

yes

no

11

any amount of tax outstanding

if the claimant’s code is used on the cumulative basis

yes

no

no

12

whether the claimant was self-employed immediately before the claim was made

yes

no

no

13

whether the claimant is receiving a pension by reason of a former employment

yes

no

no

14

the claimant’s address

if known

yes

no

no

15

the address of the benefit officer

yes

yes

no

16

the date the form is completed

yes

yes

no

4

The Department must also give notice to the claimant of—

a

the total jobseeker’s allowance for the tax year excluding any sums previously notified under this regulation or regulation 160, 171 or 172, and

b

the taxable jobseeker’s allowance included in that total.

5

Expressions used in Parts 2 and 3 of Form P45 have the following meanings—

a

“employee” means “claimant”,

b

“leaving date” means “date the award ceased”, and

c

“pay” means “jobseeker’s allowance”.

6

Regulation 163 (death of claimant) modifies the requirements of this regulation if an award of taxable jobseeker’s allowance has ceased on the death of the claimant.