PART 8SOCIAL SECURITY BENEFITS
F1CHAPTER 5EMPLOYMENT AND SUPPORT ALLOWANCE
Notification of taxable employment and support allowance184Q.
(1)
Paragraph (2) applies if—
(a)
after a certificate under regulation 184I(2)(b) has been issued (or would have been issued but for regulation 184I(3)), or
(b)
after a notice has been issued under regulation 184L(4) or this regulation,
further taxable employment and support allowance is paid to, or taxable employment and support allowance overpaid is recovered from, the claimant.
(2)
The Department must—
(a)
give notice to the claimant of the revised figure of total employment and support allowance and the taxable employment and support allowance included in that revised figure in accordance with the relevant regulation, and
(b)
notify HMRC of the sums paid or refunded.