Maintenance Payments Relief
This section explains what types of maintenance payments can be made to a former partner and how they are taxed.
It also explains when and how you can claim relief if you pay maintenance to your former partner.
A former partner refers to a:
- separated or former spouse
- separated or former civil partner
- former cohabitant who you lived with for:
- two or more years, where you have children together
- five or more years, where you have no children together.
A cohabitant cannot have been married during the cohabiting period.
Relief is not available for maintenance payments for the benefit of your children.
If you receive maintenance payments rather than make them, see Additional incomes.
Next: Legally enforceable maintenance payments