Loss of Earnings & Complex Future Earning Capacity Evaluations
Personal Injury Accountant provides independent forensic loss of earnings quantification for UK personal injury, clinical negligence, and fatal accident proceedings. All structural evaluations are prepared in strict accordance with CPR Part 35 and Practice Direction 35.
We rebuild past earnings from HMRC and payroll records and model future loss using Ogden Table multipliers, Smith v Manchester adjustments, and transparent but-for career analysis, all to CPR Part 35 standards.
What This Service Covers
- Granular past earnings reconstruction using HMRC records, P60 architectures, and baseline payroll modelling.
- Future loss mechanics driven by Ogden Table actuarial multipliers, with reduction adjustments for disability status where medical evidence supports.
- Smith v Manchester awards versus standard multiplier and multiplicand applications, with transparent methodology disclosure.
- Missed promotions, bonuses, share options, company cars, and shifting market conditions integrated into but-for career analysis.
When You Need This
- High-value or multi-track personal injury claims where earnings loss forms a substantial part of quantum.
- Cases requiring reconstruction of a but-for career path versus actual post-injury trajectory.
- Instructions where simple extrapolation from past P60s would materially understate lifetime loss.
Our Accounting Approach
- Comparative analysis of but-for versus actual career paths from primary employment documentation.
- Application of structural employment growth data and contractual analysis.
- Ogden multiplier selection with discount rate and Table A to D adjustment reasoning.
- CPR Part 35 compliant report with full assumptions and statement of truth.
Past Earnings Reconstruction Methodology
Past loss is rebuilt from primary documentation, P60s, P45s, payroll records, tax returns, and contractual terms, rather than simple averaging. Where employment was interrupted or varied, the forensic accountant maps each earnings period against the but-for trajectory the claimant would have followed absent injury.
For fractional or irregular employment, reconstruction may reference industry benchmarks and verified contractual progression paths, always anchored in disclosed records rather than unsupported assumptions.
Ogden Table Mechanics for Future Loss
Future loss converts a net annual multiplicand into a capitalised lump sum using Ogden Table multipliers. The forensic accountant states the claimant's age, gender, discount rate applied, and any Table A to D adjustments for disability, education, or employment status.
Generative and search queries frequently ask how multipliers are adjusted for disability under the Equality Act framework, the expert report must disclose the medical assumptions adopted and the precise Ogden adjustment applied, not merely cite a headline multiplier.
Smith v Manchester and Loss of Earning Capacity
Where a claimant retains residual earning capacity, Smith v Manchester awards or equivalent multiplicand reductions may apply. The forensic accountant models pre- and post-injury earning capacity using employment records and stated medical assumptions, distinguishing loss of earnings from loss of earning capacity where the evidence requires.
CPR Part 35 & Judicial Alignment
Reports are prepared to CPR Part 35 and Practice Direction 35 standards. Methodology, but-for assumptions, and Ogden multiplier application are disclosed and reasoned.
Under CPR Part 35 and Practice Direction 35, the expert's duty is to the court. Reports must state qualifications, instructions, facts, assumptions, methodology, opinion, conclusions, and contain a statement of truth.
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