Statement A or B on employee statement of job starter checklist

UKSBD

My daughter is due to start a job soon after being on UC past 12 months+

As she doesn't have a recent P45 she will have to complete the Starter Checklist

one of the questions is;

"I have received payments from any of the following:

• Jobseeker’s Allowance

• Employment and Support Allowance

• Incapacity Benefits"

Is UC considered one of the above and so therefore her answer should be yes? or is UC different to above?

UKSBD

Update to add: This is the form - Starter checklist (publishing.service.gov.uk) 

Should she tick statement A or B if she has been on UC the last 12 months?

Dazed_and_C0nfused

No.  Universal Credit isn't taxable and is of no interest to HMRC when it comes to the new starter checklist.

Assuming she hasn't been paid by a (different) employer after 5 April 2021 then she should tick statement A.

Her employer will then allocate her the emergency tax code (1257L) and operate this on a cumulative basis so she won't pay any tax unless she is paid more than,

£9434 by 5 January

£10,482 by 5 February 
£11,530 by 5 March

£12,579 by 5 April.

From April 2022 she will pay tax on anything over £1,048/month