Any back payment should be disregarded for 52 weeks, although I would still contact the DWP office dealing with your UC claim to notify them of the payment, UC seems to be a lot less joined up with other benefits than what are now called the legacy benefits.
After the year the money will be treated as capital and will affect your UC if you are over the limit.
If you are referring to the payments that you will now receive, these should be disregarded for the payment period, normally four weeks for PIP but any money left over will then become capital.
Gordon
Tags: @RESULT @PIP
Nothing on this board constitutes legal advice - always consult a professional about specific problems