Charge to tax

Child maintenance bonus

Child premia, ceasing to be entitled to

Contribution-based

Contributions-based

Department of Employment's functions

Earnings factors

Generally

Income-based

Meaning

PAYE

Adjustment

Application of regulations

Calculation of tax

Cessation of award

Code to be used for calculations

Death of claimant

Deductions working sheet

Direct payment to claimant

Employer paying

End of year obligations

Information to be supplied when award ceases

Meanings

No tax calculation required

Notification of adjustment

Obtaining claimant's P45

Record of amounts

Repayments

Payments in respect of

Personal injury trusts (means testing)

Rates from April 2004 to March 2014

Reimbursement of employer's contributions

Taxable maximum

Amounts in excess of

Contribution-based jobseeker's allowance

Definitions

Generally

Income-based jobseeker's allowance