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.