Adult Social Care Glossary, v 0.6

Notional income
17.--(1) The adult is to be treated as possessing income of which the adult has deprived themselves for the purpose of decreasing the amount they may be liable to pay towards the cost of meeting their needs for care and support, or their needs for support.

Notional capital
22.--(1) The adult is to be treated as possessing capital of which the adult has deprived themselves for the purpose of decreasing the amount that they may be liable to pay towards the cost of meeting their needs for care and support, or their needs for support, except--
(a) where that capital is derived from a payment made in consequence of any personal injury and is placed on trust for the benefit of the adult;
(b) to the extent that the capital which the adult is treated as possessing is reduced in accordance with regulation 23; or
(c) any sum to which paragraph 44(1) or 45(a) of Schedule 10 to the Income Support Regulations (disregard of compensation for personal injuries which is administered by the Court) refers.

When you deliberately reduce the amount of savings or property you have, in order to qualify for help from your council with paying for care costs or for various benefits. Your council may judge that you have deliberately reduced your assets if it believes that you knew you would probably need care and support.