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.