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Contents

Official guidance
PAYE Manual

PAYE78000 · PAYE operation: taxation of jobseeker’s allowance

  • PAYE78001 · Introduction
  • PAYE78015 · Current year PAYE repayments
  • PAYE78020 · DWP investigation
  • PAYE78025 · Employment agency: part time and similar workers
  • PAYE78030 · JSA claimed but employment continues
  • PAYE78035 · Normal cases, who makes payment
  • PAYE78045 · Payment of benefit by employer
  • PAYE78050 · Receipt of form P181
  • PAYE78060 · Reports of JSA figures
  • PAYE78065 · Self employed individuals
  • PAYE78070 · Share fishermen
  • PAYE78075 · Special cases
  • PAYE78085 · Temporary short time working compensation scheme
  • PAYE78090 · Temporary stop claimants and strikers
  • PAYE78095 · Two schemes in operation for JSA
  • PAYE78100 · What the department for work and pensions does
  • PAYE78105 · Who calculates taxable benefit
  1. PAYE operation: taxation of jobseeker’s allowance: contents
  2. PAYE operation: taxation of jobseeker’s allowance: self employed individuals

PAYE78065 | PAYE operation: taxation of jobseeker’s allowance: self employed individuals

From HM Revenue & Customs · PAYE Manual

Some self employed individuals may receive taxable benefits. For example, actors and musicians often pay Class 1 National Insurance contributions and may claim benefit if they become unemployed.

Any person who becomes unemployed may claim Income Support.

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