Self-assessment questionnaire
Answer
Payer
You cannot claim the child support as a deduction on line 22000 on your tax return.
Enter on line 22000 of your tax return the support for a spouse or common-law partner you made if all of the child support for 2022 and previous years is fully paid.
Enter on line 21999 of your tax return the total amount of child support and support for a spouse or common-law partner you paid.
Recipient
Do not report the child support as income on line 12800 on your tax return.
Enter on line 12800 of your tax return the support for a spouse or common-law partner you received if all of the child support for 2022 and previous years is fully paid.
Enter on line 12799 of your tax return the total amount of child support and support for a spouse or common-law partner you received.
You have told us:
- you paid or received child support and support for a spouse or common-law partner
- the court order or written agreement was made before May 1997
- your court order or written agreement states that the child support paid or received after April 1997 is not taxable and not deductible
Return to Amount you can claim or report
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