My client was getting a large amount of GPC. He then sold their large home and bought a small one. They have ended up with a profit of about £100Th. He wrote to inform them of this several weeks ago but they are still happily paying him. Do we assume he is in an AIP or have they never received his notice?

I would personally be happier if I saw an award notice with an AIP on it than assuming one was in place, but the majority of couples where both are aged 65 or over will have an AIP.

To be safe I would request a copy of the award notice from the Pensions Service.

If your Pensions Service office is similar to ours it is not unusual for them to take 6 weeks to deal with correspondence.

If you do establish that they are in an AIP it would be wise to advise them of the need to be careful for the remaining period, as I find that very quickly sums of £100K can vanish which may cause real problems when claims for PC (and HB/CTB) are reviewed. Does not help when IR rules for gifts is £3K so many pass over £3K to each of their children, grandchildren.......