Recent updates to Decision Makers Guide manual

Below are details of the amendments that were published on 03 August 01.

CHAPTER I - CONDITIONS OF ENTITLEMENT

CHAPTER IA - CONDITIONS OF ENTITLEMENT

CHAPTER II - GENERAL RULES ON CALCULATING INCOME

CHAPTER IIA - GENERAL RULES ON CALCULATING INCOME

CHAPTER IIB - GENERAL RULES ON CALCULATING INCOME

CHAPTER III - QUESTIONS ON SELF-EMPLOYMENT

CHAPTER IIIA - QUESTIONS ON SELF-EMPLOYMENT

CHAPTER IIIB - QUESTIONS ON SELF-EMPLOYMENT

CHAPTER IV - GENERAL RULES ABOUT CAPITAL

CHAPTER IVA - GENERAL RULES ABOUT CAPITAL

SectionTitle and details of the update
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CHAPTER I - CONDITIONS OF ENTITLEMENT
11011Meaning of date of application: added a note stating where staff can obtain further guidance
11205Childcare charges: included a list of schools/establishments that do not need to be registered
12002Remunerative work: added a paragraph covering applicants on jury service
12074Recent employment change: reworded paragraph as DMs can accept the applicant’s declaration of hours they expect to work
12077No employment changes: added a paragraph for applicants on jury service
12093Other circumstances: reworded the second paragraph
12097Recent employment change: reworded paragraph as DMs can accept the applicant’s declaration of hours they expect to work
12112Work in prescribed weeks: added a paragraph covering jury service
12117Prescribed weeks test: changed the three references to Sunday to Saturday
12123Work likely to continue: updated the example
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CHAPTER IA - CONDITIONS OF ENTITLEMENT
13000Entire chapter rewritten
14012Children and young people: amended text to read 2 age bands not 3
14013Children and young people: changed text to cover the 2 age bands
14014Children and young people: amended the text to cover 2 age bands
14015Children and young people: amended the text to cover 2 age bands
14034WFTC maximum credits: updated the list of credits for WFTC
14038DPTC maximum credits: updated the list of credits for DPTC
14039 Applicant’s credit: lists the 2 credits for applicants
14040Polygamous marriage: amended paragraphs 14040-14047 to cover polygamous marriages
14048Enhanced adult disability credit: included a paragraph covering this credit
14049Enhanced child disability credit: included a paragraph covering this credit
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CHAPTER II - GENERAL RULES ON CALCULATING INCOME
21028Considering evidence: changed the reference where staff can obtain further guidance
22017Normal weekly earnings: added paragraphs for nil earnings and estimates
22035Calculating expenses: added paragraph covering NI paid on non-taxable expenses
22039Allowable expenses: included an explanation of how to convert expenses to weekly/fortnightly/monthly figures
22051Occupational and personal pension schemes: Added a new paragraph
23006Inserted a paragraph about Jury Service and renumbered remaining paragraphs in this section
23072Inserted a paragraph about Jury Service
23080Bonus and commission payments: included a reference to profit-sharing schemes
23121Sickness and maternity absences: included further notes/examples about SSP/SMP
23148Included a paragraph about non-cash vouchers and child care cheques
23153Tips and gratuities: amended references where users can obtain further guidance
23161Calculating normal weekly earnings: reworded paragraph
23165Calculating deductions for notional tax: reworded paragraph
23174Married couples allowance: reworded the note
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CHAPTER IIA - GENERAL RULES ON CALCULATING INCOME
24020Income disregarded in full: included IS and JSA(IB) in list
24022Added a paragraph about career development loans
24027Added to paragraph to the Notes
24034Education maintenance allowance: reworded paragraph
24044Included a paragraph about IS and JSA(IB)
24063Payments to jurors/witnesses: reworded paragraph
24075Included a paragraph about Training premium/subsistence allowance
24076Included text about Sports awards (24076-24078 inclusive)
24080Income disregarded in part: included WPA and BA in list
24136Included a paragraph about Widowed Parent’s Allowance and Bereavement Allowance
24184Deleted part of the paragraph
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CHAPTER IIB - GENERAL RULES ON CALCULATING INCOME
26026Remuneration: amended DMG reference
26055Estimated earnings: amended note
26126Service personnel: amended paragraph
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CHAPTER III - QUESTIONS ON SELF-EMPLOYMENT
31101Self-employed hours: amended DMG reference
31110Sickness: amended example 1
31114Employment zone: included two new paragraphs at 31114 and 31115
31301Trading receipts: amended DMG reference
31406VAT registration: included turnover figure for 2000/01
33108Child care charges: amended paragraph
35003Allowable business expenses: amended paragraph
35016Added paragraph about opening and closing stock
35017Added paragraphs about travel expenses (35017-35018)
35114Business entertainment: amended paragraph
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CHAPTER IIIA - QUESTIONS ON SELF-EMPLOYMENT
38105Income tax allowances: amended paragraph
38107Married couples allowance: amended title
38109Additional personal allowance: amended title
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CHAPTER IIIB - QUESTIONS ON SELF-EMPLOYMENT
39000+Students: All paragraphs changed
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CHAPTER IV - GENERAL RULES ABOUT CAPITAL
43024 Company’s valuation of shares: amended paragraph
44008Capital disregarded for good: amended paragraph
44016Capital disregarded for 52 weeks: amended paragraph
44039Reworded paragraph
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CHAPTER IVA - GENERAL RULES ABOUT CAPITAL
45003Actual and notional capital: reworded paragraph
46026Interest in company: amended paragraph
47003Trust funds: amended paragraphs 47003 and 47004



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