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Welfare Benefits Handbook 2026/27
This content was last updated:
22 Jul 2026
Chapter 8: Capital
Welfare Benefits Handbook 2026/27
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Chapter 8: Capital
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Chapter 8: Capital
Key facts
1. The capital limits
Temporary disregard after a move from tax credits to universal credit
2. Whose capital counts
3. What counts as capital
Savings
Fixed-term investments
Property and land
Ownership of capital and loans
Trusts
Money held by your solicitor and inheritances
Income treated as capital
4. Disregarded capital
Your home
When the value of the property is disregarded
The home of a partner, former partner or relative
Personal possessions
Business assets
Personal pension schemes
Insurance policy and annuity surrender values
Benefits
Arrears of benefits
Other benefits and payments
Carer's allowance overpayments
Personal injury payments and special compensation schemes
Special compensation schemes
Funeral plan payments
Social services and community care payments
Miscellaneous payments
5. Deliberately getting rid of capital
Paying off debts and bankruptcy
Paying for goods and services
Intention to claim or increase universal credit
The diminishing notional capital rule
6. How capital is valued
Market value
Expenses of sale
Debts
Jointly owned capital
Treatment of assets after a relationship breakdown
Shares
Unit trusts
The right to receive a payment in the future
Overseas assets
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CPAG. "Chapter 8: Capital." In
Welfare Benefits Handbook 2026/27.
, 2026. Accessed August 26, 2026.
CPAG,
https://askcpag.org.uk/?id=-269110CITANCHOR.
CPAG. "Chapter 8: Capital." In
Welfare Benefits Handbook 2026/27.
, 2026. Accessed August 26, 2026. https://askcpag.org.uk/?id=-269110CITANCHOR.
Contributor(s):
CPAG
Title:
Welfare Benefits Handbook 2026/27
Site name:
CPAG
Publisher:
Publication date:
March 11, 2026
Date accessed:
August 26, 2026
URL:
https://askcpag.org.uk/?id=-269110CITANCHOR
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