If the decision maker is satisfied that a period should be
disregarded, the remaining period (which may not be a period of
complete weeks) becomes the assessment period. The decision maker
should
1) ignore any income or expenses arising in the disregarded
weeks
and
2) take account of the shortened assessment period when
calculating income tax and social security contributions (subject
to liability).
The applicant 's husband worked as a window cleaner. He was
absent because of sickness for twelve days, starting on a
Wednesday, during the assessment period of six months immediately
before the week of application . There are 184 days in the
assessment period. There was no business partner or employee to do
the round and in that time no work on the records or accounts was
done by either the applicant or her husband.
As no activities were carried out for the purpose of the
business during the period of sickness the one complete week in
that period (Sunday to Saturday inclusive) should be disregarded.
The assessment period becomes the remaining 177 days. The money
received during the disregarded period is itself disregarded in
calculating the gross receipts of the business.
