IHTM28091 - Liabilities: investigating liabilities: annuities payable on separation, divorce or dissolution of a civil partnership
You may allow a deduction for an annuity payable under
- a Deed of Separation
- an agreement for maintenance on a divorce or dissolution of a civil partnership (IHTM11032)
- an order of Court following divorce or dissolution of a civil partnership
The allowable deduction will be calculated by the Actuarial Team. But before referring the matter you should find out from the taxpayers:
- the precise circumstances in which the annuity is payable
- the date of birth of the annuitant
- the gender of the annuitant
- the frequency of payment of the annuity.