Decision Makers Guide - DMG45060

Notional capital in cases of deprivation

The law says that people are treated as having capital they do not have if
1) they deprive themselves of it to get or get more tax credits or
2) they can get capital if/when they apply for it or
3) it is paid to a third party or
4) they have shares in a company and are treated as a

• sole owner or

• partner

in the business of that company.1