PAYE78035 | PAYE operation: taxation of jobseeker’s allowance: normal cases, who makes payment
From HM Revenue & Customs · PAYE Manual
Payments of benefit are made by the Department for Work and Pensions (DWP).
Claims to benefit are
Made at local Benefit Offices
Calculated and paid by the DWP computer system
There are a small number of claims that have to be dealt with manually by the DWP. For these cases you will receive details on manually completed forms.