Form 12 on Jobseekers and passing 20% band to wife

Filing a Form 12 and there is a section to enter taxable amount of Jobseekers Benefit under non-PAYE income ? this was taxed already at source by Revenue probably by way of using up tax credits and reducing my 20% band

Do I enter the full gross amount from DSP statement ? - or minus the 13 euro exemption per week and presumably they need this to calculate how much tax credits and 20% band is used to properly calculating all other non-PAYE incomes in context ?

At the same time I also plan to move any remaining 20% band to my wife - does anyone have any tips on where to do this - it seems to me I need to put through a tax return first squaring away the tax owed - then after this an amendment to move any remaining 20% band

Thanks in advance for any tips