PART 8SOCIAL SECURITY BENEFITS
CHAPTER 3INCAPACITY BENEFIT
Return in respect of all claimants to taxable incapacity benefit176
1
When the Department first makes a payment of taxable incapacity benefit to a claimant it must immediately deliver a return to the Inland Revenue containing the following information.
2
The information is—
a
the claimant’s name,
b
the claimant’s address,
c
the claimant’s date of birth, if known,
d
the claimant’s national insurance number,
e
the date on which the claimant’s entitlement to taxable incapacity benefit began,
f
the weekly rate of taxable incapacity benefit being paid to the claimant,
g
if a code is being used for the payment, that code and whether it is used on the non-cumulative basis,
h
if the payment was preceded by payment of incapacity benefit which was not taxable, the date that benefit was first paid, and
i
the claimant’s tax reference, if known.