Maintenance payments
Appropriate percentage
Deductions
Former spouse resident in another member state
Generally
Tax consequences of retrospective maintenance order
Double taxation relief
European Economic Area (EEA) Agreement
Existing obligations pre-6 April 2000
Foreign
Former spouse resident in another member state
Exchange of information
Generally
Generally
Payment of school fees
Post-14 March 1988
Qualifying maintenance payments
Children
Generally
Separated spouses and civil partners
Qualifying payments
Relief
Tax reduction for qualifying maintenance payments
Child support
Generally
Qualifying maintenance payment, meaning
Recovery of benefit
UK court order/agreement, payer resident abroad
Under contractual agreement/decree, income of children