Self-assessment questionnaire

Answer

The child support and the support for a spouse or common-law partner paid or received are deductible by the payer and taxable to the recipient.

Payer

Enter on line 22000 of your tax return the deductible part of the support payments you paid. Enter on line 21999 of your tax return the total amount of support payments you paid.

Recipient

Enter on line 12800 of your tax return the taxable part of the support payments you received. Enter on line 12799 of your tax return the total amount of support payments 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
• none of the situations in the previous question apply to you

Return to Amount you can claim or report