PAYE78070 - PAYE operation: taxation of jobseeker바카라 사이트™s allowance: share fishermen
Share fishermen are often paid Jobseeker바카라 사이트™s Allowance (JSA) for odd days ashore at whatever port the vessel may be berthed. The 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).