Taxes Management Act 1970 section 54B

Notifications of taxable amounts of certain social security income

Section 54B deals with how HMRC can notify individuals of the taxable amounts of certain social security benefits and the process for objecting to those notifications.

• HMRC can notify a person of the taxable amount of unemployment benefit, jobseeker's allowance or income support, or any alteration to a previously notified amount
• The notification must state its date of issue and inform the recipient that they have 60 days to object
• An altered notification automatically cancels the previous one
• Late objections may be accepted if there was a reasonable excuse and the application was made without unreasonable delay; otherwise the matter is referred to the tribunal