Re1197 - Maintenance payments: Child Support Agency Assessments

An interim assessment is made by the CSA because the information needed to make a final assessment in respect of the child(ren) has not been produced. It is usually at a figure higher than that which would be awarded on the current information available.

Unless the interim assessment is set aside later by the CSA

• maintenance awarded under it cannot be reduced, and is to be taken into account in calculating any tax relief due, if it is paid on or after the date of the interim assessment
• the final assessment can require maintenance from an effective date, which may be before the start of the interim assessment, (in calculating tax relief for these payments take account of the payments due only if they are paid on or after the date of the final assessment)
• additional maintenance for the period of the interim assessment can be required by the final assessment (only take account of this in calculating tax relief, if paid on or after the date of the final assessment.