PAYE10055 - coding: coding allowances and reliefs: maintenance payments

From 6 April 2000, relief is only due where one or both parties to the former marriage or Civil Partnership were born before 6 April 1935. Relief under the 'old rules' is withdrawn so claimants must satisfy the 'new rules'. Guidance in the Relief Instructions (RE) Manual at RE1110 - RE1119 tells you how to decide whether relief is due.

The allowable amount is the lesser of the actual amount payable and the Maintenance Relief limit for the year. This limit is the lowest amount to which MAA or MAE is income reduced. The Budget Coding Memo each year tells you the amount.

Relief has been given at the same rate as the Married Couple's allowance since 6 April 1994. The full amount on which relief is due is given as an allowance and automatically restricted by an HPAR deduction.

Use the abbreviation MP for all payments qualifying for relief. From 6 April 1999, relief is due at 10%.

RE1209 tells you the amounts on which to give relief when payments are in arrears.

It is important that the correct signals and notes are made when relief for maintenance payments is given. These enable you to review cases manually and allow the system to automatically amend the amount of the relief if appropriate. For more information see PAYE10056.

For years up to 1999-2000

RE1095 - RE1210 tells you how to decide whether an allowance is due for maintenance payments made.