»Ê¹ÚÌåÓýapp

When a claim ends the Department for Work and Pensions (DWP) computer (JSAPS)

• Does a tax calculation where it has a cumulative code. »Ê¹ÚÌåÓýapp calculation takes into account the benefit paid and any previous pay and tax details
• Will, wherever possible under JSAPS, automatically update the record with P45(1)U details

Note: DWP will use a new unique employer reference (This content has been withheld because of exemptions in the Freedom of Information Act 2000)Ìý

• Sends form P45 (Parts 1A, 2 and 3) direct to the claimant

Where the tax calculation shows an underpayment the DWP

• Does not deduct tax
• Converts the code to a Week 1 / Month 1 basis

Exceptionally in clerical cases the manual form P45(1)U issued, shows the tax due as a potential underpayment at item 8.

Where there is an overpayment the DWP repays the claimant any tax overpaid.

»Ê¹ÚÌåÓýapp end of claim data (P45(1)U notifications) is identified under JSAPS as Record Type 3 information. This consists of all the information given on form P45(1)U.

This information will be posted automatically to the employment record.