Re1199 - Maintenance payments: Child Support Agency Assessments: How to deal with payments under a Child Support Agency assessment
S347B(8) ICTA88 and S62(2)&(3) FA92(No 2)
From 6 April 1993, maintenance paid under a CSA assessment is treated for tax purposes in the same way as if it had been paid under a UK court order. You will need to
- obtain a copy of the CSA assessment
- decide whether the assessment replaces, varies or supplements an existing court order, legal agreement or earlier CSA assessment for which relief has been given under the Transitional Rules, see Re1129. If it does see
- whether there has been a change of person legally entitled to the maintenance as a result of the making of the new CSA assessment, see Re1130 or
- whether an election has been made for the New Rules, see Re1119.
In all cases the maintenance awarded by a CSA assessment will be
income of the parent with care of the child,
not of the child for tax purposes.
If the assessment replaces, varies or supplements an existing
court order, agreement or earlier CSA assessment within the
Transitional Rules and there is no
- change of entitlement to the payments or
- election for New Rules,
deal with the payments under the Transitional Rules, see
Re1128+.
In any other case, deal with the CSA assessment under the New
Rules, see Re1110 - Re1119.
