Decision Makers Guide - DMG37013

Using accounts: Periods to be disregarded


Having established the assessment period the decision maker should consider whether to disregard any weeks to calculate normal weekly earnings from the self-employment, noting that
1) only whole weeks (DMG32053) during which no activities have been carried out for the purpose of the business may be disregarded
2) if the claimant works in partnership or has employees, it is unlikely that there would be any period to disregard even though the claimant may personally be unable to work for a time due to illness or other reasons
3) where the person works alone there may be periods when no trading was done, but if time was spent on some other activity connected with the business for example

3.1 book-keeping
3.2 other paper work or
3.3) contacting prospective customers

the decision maker should not disregard that period.





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