When married couples and (from 5 December 2005) civil partners separate, they have a duty to maintain each other and their children. Parents also have a duty to maintain their children if they were born outside marriage. There are various ways of providing maintenance, but not all of them affect the tax liability of the payer or the recipient. When dealing with cases where maintenance is being paid you will need to decide whether relief on the payments made will be due.
This guidance explains the position from 6 April 2000. It also includes archive material on the ‘old’ and ‘transitional’ rules that were introduced by Finance Act 1988 and which continued to have an effect, in certain circumstances, until tax year 1999-2000.
