Self-assessment questionnaire

Answer

The specific-purpose payments made are not considered support payments. They cannot be claimed as a deduction by the payer and do not have to be reported as income by the recipient.

You have told us:

• the following situations do not apply:
  • The recipient is the payer's current or former spouse or common-law partner and the payer and recipient are living apart because of a breakdown in the relationship.
  • The payer is the legal parent of a child of the recipient.

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