The Income Tax (Pay As You Earn) Regulations 2003

Jobseeker’s allowance paid directly to claimantU.K.

166.—(1) This regulation applies if the Department makes a payment of taxable jobseeker’s allowance directly to a Chapter 2 claimant.

(2) The Department must—

(a)record the amount, and

(b)pay the full sum without any deduction or repayment of income tax.