P46 help

[emmnic]

My husband has just started a new job and he has to complete a P46. We were on income related ESA before he started work and I'm not sure which box to tick A or B on the attached photo. Could someone please help

[emmnic]

A says I have not been receiving taxable ESA and B says I have received taxable ESA not sure what income related ESA comes under

[nukecad]

It depends on whether the ESA was Income Related or Contribution based.

Contribution Based ESA is taxable.
Income Related ESA is not taxable.

https://www.gov.uk/hmrc-internal-manuals/employment-income-manual/eim76186