PAYE78070 - PAYE operation: taxation of jobseeker鈥檚 allowance: share fishermen
Share fishermen are often paid Jobseeker鈥檚 Allowance (JSA) for odd days ashore at whatever port the vessel may be berthed. 皇冠体育app Special Cases provisions apply. For more information see PAYE78075.
A share fisherman's taxable benefit is reported on form P181 either at 5 April or earlier if the claim closes.
JSA is paid under the Normal Case provisions on the rare occasions a share fishermen produces a form P45(3).