PAYE78050 | PAYE operation: taxation of jobseeker’s allowance: receipt of form P181
From HM Revenue & Customs · PAYE Manual
Form P181 tells you
The dates between which a claim was made
The total benefit paid
The taxable benefit included in the total - this is the amount chargeable as PAYE income and normally the amount to code or include in tax calculations
The amount of taxable benefit already taxed by the employer - reduce the coding or calculation figure by this amount
Corrected form P181
Sometimes the Department for Work and Pensions paying the benefit finds that the taxable benefit figure needs amending. This is normally the result of a claimant's objection. The Department for Work and Pensions issues a fresh form P181 showing the amount has been AMENDED.
Use the amended figures when coding or issuing a calculation.