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