Backdated benefit and capital

My client has had a few large sums of backdated benefit. £500 in April, £6k in July and £3k today. I’m aware these amounts will be discounted for a year but do we have to report the amounts of capital on the year anniversary of each payment so that they can assess how much capital is to be counted?

I have advised him not to go mad and spend capital unwisely due to deprivation of capital rules but am wondering if capital is not counted for a year whether the rules about deprivation apply for backdated amounts during the year they aren’t counted?