Treatment of backpay

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    We have a customer who had a pay increase in from April 2010 but it was no actually received from her employer until October 2010 due to negotiations.

    Should the back pay from Apr 10 until Oct 10 be treated as capital.



    HB reg 79(7)

    [quote]Without prejudice to paragraph (6), where the change of circumstances is the payment of income, or arrears of income, in respect of a past period, the change of circumstances shall take effect from the first day on which such income, had it been timeously paid in that period at intervals appropriate to that income, would have fallen to be taken into account for the purposes of these Regulations.[/quote]

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