Money set aside to pay tax bill is NOT disregarded in the assessment of capital

Comrades,

Can I just check - there is no disregard of savings set aside to pay tax bill for self-employed people (under PC age) claiming means tested benefits? 

I am looking at CPAG 2016-17 p.341.

Seems unfair/illogical given that the money has to be paid to the tax man and so is not really the claimants.

In solidarity,

EKS

I’m not aware of any disregard but could they not just pay it to the tax-man - you don’t have to wait to the 31 Jan/31 July deadlines to pay and surely it is reasonable to pay it as you go along - you’re paying it because it’s money that will be due rather than to gain entitlement to benefit surely?