Maintenance Payments Relief

Overview

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.

If you receive maintenance payments rather than make them, see Additional Incomes.

Next: Legally enforceable maintenance payments