P45 and IR ESA

Hi there, I'm in the process of managed migration from IR ESA to UC. My ESA finished on 15 June. Today I have received a P45 from HMRC and a letter from JC+. The letter from JC+ says " We are writing to tell you that the contributory element of ESA can count as taxable income". I don't understand this, as I had been receiving IR ESA, not CB ESA. Advice appreciated, thanks.

I’ve had the same letters. I think if the tax is £0 then it’s all income related. The P45 I’ve just filed somewhere safe

Yes David,

I had the most recent P60U this year (up to 5 April 2025). The tax was £0

Not sure about the £10 bonus.

The taxable benefit section on the P45 has been left completely blank (as have the gender and DOB boxes).

Mari

Mari