IS (General) Reg Sch 2 para 13 (3ZA) says that for sdp purposes "no account shall be taken of an award of carers allowance to the extent that payment of such an award is back-dated for a period before the date on which the award is first made".
So if your client claims carers allowance then the DLA is successful, the arrears of CA should be disregarded. Two SDPs should be awarded up to the date the first payment of CA is made, then one SDP after that.
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