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Contents

Official guidance
PAYE Manual

PAYE77000 · PAYE operation: incapacity benefit

  • PAYE77001 · Introduction
  • PAYE77010 · Apportioning incapacity benefit
  • PAYE77015 · Automatic uprating and recoding for CY+1
  • PAYE77020 · Automatic uprating: date of increase
  • PAYE77025 · Coding appeals
  • PAYE77030 · Form P45(IB)
  • PAYE77035 · Form P45(IB)(O)
  • PAYE77040 · Form P46(IB)
  • PAYE77045 · Form P60(IB)
  • PAYE77050 · How forms reach offices
  • PAYE77055 · How incapacity benefit is taxed
  • PAYE77060 · Incapacity benefit signals on PAYE service
  • PAYE77065 · Inquiries about incapacity benefit
  • PAYE77070 · Modified PAYE used by department for work and pensions
  • PAYE77080 · Notifications of incapacity benefit
  • PAYE77085 · Repayment claims
  • PAYE77090 · Self employed claimants
  • PAYE77095 · Important points to note
  1. PAYE operation: incapacity benefit: contents
  2. PAYE operation: incapacity benefit: self employed claimants

PAYE77090 | PAYE operation: incapacity benefit: self employed claimants

From HM Revenue & Customs · PAYE Manual

If the claimant is self-employed, form P46(IB) is normally sent to Leics and Northants(IBTO) who will advise the office holding the SA record of Incapacity Benefit commencementby eform.

If the business is continuing, the claimant takes any Incapacity Benefit into account whencompleting their SA return.

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