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Separation, divorce, dissolution of civil partnership and civil annulment

Maintenance payments

When you separate, divorce or dissolve your civil partnership, you may make or receive maintenance payments.

If you are in receipt of maintenance payments, please visit our Additional incomes section.

If you are paying maintenance payments, please visit Maintenance Payments Relief for further information.

Related topics
Related forms
- Claim for relief for legally enforceable maintenance paymentsAn individual is entitled to a deduction in arriving at total income in respect of legally enforceable maintenance payments made to a former spouse or civil partner.
Further guidance
- Part 44-01-01Income Tax Treatment of Married Couples and Civil Partners
- Part 44B-01-01Taxation of Maintenance payments between Cohabitants