If the amount calculated under DMG42001
1) exceeds £8,000 for WFTC purposes (£16,000 for
DPTC purposes), the decision maker should treat each instalment as
income (DMG24180) or
2) is £8,000 or less for FC purposes (£16,000 or
less for DWA purposes), the decision maker should treat each
instalment as capital.
