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