Unemployment Benefit/Jobseeker's Allowance

The amount of Jobseeker allowance (which replaced unemployment benefit on 1/10/96) will be shown on form P60U or P45U. These forms should be issued by the DSS by 31 May following the end of the tax year.

 0     Unspecified

 1     Unemployment benefit (available in 1997 only)

 2     Supplementary benefit

 3     Income support (see below)

 4     Jobseeker's allowance

Income support is not taxable for a person who is aged 60 or more; or a lone parent with a child under 16; or for someone staying at home to look after a severely disabled person. From 6/4/2000 onwards IRIS will use types 0 and 4 only.

If any tax has been refunded by the DSS this is entered via tax code and tax underpaid/overpaid/repaid