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HMRC internal manual

Tax Credits Technical Manual

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HM Revenue & Customs
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Sums disregarded in the calculation of income: Maintenance payments

The Tax Credits (Definition and Calculation of Income) Regulations 2002, Reg. 19, Table 6, Item 10.

Any maintenance payment, whether under a court order or not, which is made or due to be made by:

  • the claimant’s former partner, or the claimant’s partner’s former partner; or 
  • the parent of a child or qualifying young person, where that child or qualifying young person is a member of the claimant’s household, except where that parent is the claimant or the claimant’s partner.

(See Re1100-Re1210)