PAYE61175 - Employment maintenance: create employment: form P46 (IB)

Form P46 (IB) is used to notify new and revised awards of Incapacity Benefit (IB).

The form shows the

  • Weekly taxable rate of Incapacity Benefit
  • Date of commencement or change
  • Type of award

The types of award are

  • First Award - a new award
  • Revised Award - a change in the rate of IB paid
  • Uprated Award - refers to next years (CY+1) rate where the form was issued after the annual up-rating process has taken place

The rate of IB can change due to

  • A move from Short Term Higher to the Long Term rate
  • A change in personal circumstances (for example, marriage)
  • Withdrawal of IB for a period (for example, because the claimant goes into hospital or leaves the UK)

For more information on 鈥業ncapacity Benefit鈥� see PAYE77000 onwards.

For more information on how to action P46 (IB) see聽action guide tax36247.