RE1097 - Maintenance payments: introduction and procedures

For years up to and including 1999/2000. When you first learn that a married couple are living apart from a date before 6 April 2000 you need to know

• when they separated
• whether there are any children of the marriage and, if so, where they live
• what arrangements, if any, have been made for paying maintenance
• the husband's and wife's present addresses and
• details of the husband's and the wife's current employment, trade, profession or vocation (if any).

To obtain this information, if you do not already have it, issue a letter or if you have any remaining stocks, form 41(Sep). Before issuing the form delete 'Sir', 'Madam', 'husband' and 'wife' as appropriate.

Send the leaflet IR93 'Separation, Divorce and Maintenance Payments' with the form. Show the date of issue of the IR93 on the front of the 41(Sep). If you do not need to issue a 41(Sep) send the leaflet anyway.

Record the date of issue of the IR93.

• on the Permanent Notes cover for a Schedule D case
• on the computer record for a PAYE case under COP.

For 2000/01 and subsequent years. When you first learn that a married couple or civil partners are living apart after 5 April 2000 you need to know if either party was born before 6 April 1935. If either was, obtain the information of the separation (as above) by way of letter. If neither was, then no maintenance relief is due.