Maintenance Payments Relief
This section explains what types of maintenance payments can be made to a former partner and how they are taxed.
It also explains when and how you can claim relief if you pay maintenance to your former partner.
A former partner refers to a:
- separated or former spouse
- separated or former civil partner
- former cohabitant who you lived with for:
- two or more years, where you have children together
- five or more years, where you have no children together.
A cohabitant cannot have been married during the cohabiting period.
If you receive maintenance payments rather than make them, see Additional Incomes.
Next: Legally enforceable maintenance payments