Decision Makers Guide - DMG37103

Calculating Normal weekly earnings: Introduction

In considering the terms `gross receipts` and `allowable expenses` the decision maker should follow DMG33203 to 33211 with the following exceptions
1) gross receipts of the employment are the gross receipts relevant to the assessment period and
2) allowable expenses are expenses relevant to the assessment period which were

2.1) not excluded by regs and

2.2) reasonably incurred but not necessarily spent in the assessment period and

2.3) wholly and exclusively incurred (whether or not defrayed).

Note Where accounts have been prepared professionally the decision maker should not normally question whether receipts and expenses were relevant to the period covered by the accounts. In other cases (DMG37105 to 37109) the decision maker should do so only when there is difficulty in understanding the accounts.

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