When you first learn that maintenance is being paid under a deed or written agreement
If the New Rules apply, use form 140 and Re1114 - Re1116 to work
out any maintenance relief due.
If the Old or Transitional Rules apply, submit to PAYE &
NIC Group in accordance with Re1100.
If you learn that maintenance is being paid under an oral
agreement use Re1104 - Re1105 to decide whether the New or
Transitional Rules apply to the payments. If the New Rules apply,
no relief is due, see Re1150 - Re1151. If the Transitional Rules
apply or if there is a dispute as to whether a pre-15 March 1988
agreement existed or whether its terms were notified to the Revenue
by 30 June 1988, submit the case to PAYE & NIC Group under
Re1100. Since the recipient may be liable to tax on amounts
received under a pre-15 March 1988 agreement, you may well find
that the payer and recipient disagree as to whether or not, and
when, a legally- binding oral agreement was made. For this reason
before submitting the case you should obtain the facts from your
taxpayer and ask the District dealing with the other party to
obtain similar information from them. If the other party does not
have a tax reference number then you should approach them yourself.
If the two parties cannot agree submit the case under
Re1100.
