The assessment period for normal weekly earnings of a person who
has been a self-employed earner for seven complete months (WFTC) /
26 weeks (DPTC) or more should be
1) the period of the profit and loss account (DMG37003)
where
b) ends within the twelve
months before the date of application
and<<b>
1.2) where appropriate
(DMG37007) there is
a)
) a trading account
or
b)
) a balance sheet
or
c)
) a trading account and a balance sheet
or
(See Chapter 37 for guidance on using accounts.)
2)
) if
1. does not apply
2.1) for
WFTC - the period of six consecutive months up to and
including
a)
) the last complete month immediately preceding the date of
application
or
b) the second last complete
month immediately proceeding the date of application
Example
Applicant completes the application form on
28.5.99. She provides details of earnings for the six months
1.11.98 to 30.4.99. Where the date of application is 30.5.99, the
period in
2.1.a would be the assessment period. But if the application
form were not received until 3.6.99, the details provided would no
longer fall into that period. To allow the decision maker to use
these details, the other assessment period in
2.1.b is used
2.2 for
DPTC - the period of 26 weeks immediately before the week of
application
or<<b> 3) any other period of weeks or months
before, but not necessarily immediately before, the week of
application if that would produce a more accurate amount
(DMG32101).
The decision maker should reduce all these periods by any
period disregarded under DMG32251.
