If the decision maker is satisfied that a period should be
disregarded, the remaining period 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 period covered by the accounts, 01.05.98 to
31.10.98 (184 days). There was no business partner or employee to
do the round, and in that time either the applicant or her husband
did no work on the records or accounts.
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.
Note the decision maker should consider whether income or
expenses in the weeks disregarded are relevant to these weeks.
