PAYE78105 | PAYE operation: taxation of jobseeker’s allowance: who calculates taxable benefit
From HM Revenue & Customs · PAYE Manual
The Department for Work and Pensions is responsible for
Calculating and notifying taxable benefit
And
Dealing with objections
You may accept Job Centre Plus calculations as final and conclusive except when you are told a claimant has objected.
Refer any enquiries about the amount of taxable benefit to the correct Job Centre Plus office.