Maintenance payments
Maintenance payments for children
A maintenance order, which is ordered and enforced by a court of law, can be awarded for the benefit of:
- you, as the former spouse or civil partner
- or
- your dependent child or children.
Maintenance payments for the benefit of your children are ignored for Income Tax purposes.
You will not pay the following on payments received:
A payment must be specifically for the benefit of your children to be ignored for Income Tax purposes.