Reg 30

Hi all,

Does anyone know of any useful cases around Reg 30 of the HB regs?

It seems straight forward that net profit can be reassessed - ” estimated by reference to his earnings from that employment over such period as is appropriate”

Our LA is refusing the reassess a clients S/E earnings, stating they can, and only do so, annually.

In this case clients income/net profit over the past 6 (soon to 7) months decreased by approx 60% due to personal factors

So his HB is based on an income he does not have, and has not has since March 2023.

Any tips appreciated,