It looks like you have JavaScript disabled. Certain parts of this website may not work without it. Please enable JavaScript for the best experience.

Maintenance payments

Overview

This section explains what types of maintenance payments you can receive from a former partner and how they are taxed.

A former partner refers to a:

separated or former spouse
separated or former civil partner
or
former cohabitant who you lived with for:
- two or more years, where you have children together
- or
- five or more years, where you have no children together.

A cohabitant cannot have been married during the cohabiting period.

If you make maintenance payments rather than receive them, see Maintenance Payments Relief.

Related topics
Related forms
- Claim for relief for legally enforceable maintenance paymentsAn individual is entitled to a deduction in arriving at total income in respect of legally enforceable maintenance payments made to a former spouse or civil partner.
Further guidance
- Part 44-01-01Income Tax Treatment of Married Couples and Civil Partners
- 44B-01-01Taxation of Maintenance payments between Cohabitants