PART 8SOCIAL SECURITY BENEFITS

CHAPTER 2JOBSEEKER'S ALLOWANCE: SPECIAL CASES

Information to be supplied when an award of taxable jobseeker’s allowance ceases171

1

When an award of taxable jobseeker’s allowance ceases, the Department must give notice to the Inland Revenue and, except where the Chapter 2 claimant has died, the claimant, of—

a

the total jobseeker’s allowance, and

b

the taxable jobseeker’s allowance,

paid in respect of the award, showing the amounts appropriate to the award for the tax year in which it ceased.

2

If the Department has been notified of the name and address of a deceased claimant’s personal representative within 30 days of the claimant’s death, the Department must send the notice to the personal representative.