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Tax relief for maintenance payments

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The Income Tax (Qualifying Maintenance Payments) (Amendment) Regulations, SI 2022/169 ensure that qualifying maintenance payments made pursuant to a UK court order or a written agreement under the law of the UK, continue to qualify for income tax relief after Brexit.

The changes preserve the existing income tax relief for maintenance payments made to a former spouse or civil partner for the maintenance of that individual or their children. One of the existing eligibility conditions for that relief requires the payment to be made under a court order or written agreement in a ‘member state’. The changes update these references to reflect the UK’s position post-Brexit, with retrospective effect from IP completion day (11pm on 31 December 2020).

Issue: 1566
Categories: News