The Income Tax (Pay As You Earn) Regulations 2003

Adjustments of taxable jobseeker’s allowance

172.—(1) Paragraph (2) applies if, after the issue of a notice under regulation 170 or 171(1)—

(a) further taxable jobseeker’s allowance is paid to the Chapter 2 claimant, or

(b) taxable jobseeker’s allowance overpaid is recovered from the Chapter 2 claimant.

(2) The Department must—

(a) notify the Chapter 2 claimant of the revised figure of total jobseeker’s allowance and the taxable jobseeker’s allowance included in that revised figure, and

(b) notify the Inland Revenue of any adjustment to the figure of taxable jobseeker’s allowance,

showing the amounts appropriate to each tax year.