Self-assessment questionnaire

Answer

The support payments paid or received are not deductible by the payer and not taxable to the recipient.

You have told us:

• neither one of the following situations applies to you:

  • When the support payments were paid or received, the recipient was the payer's current or former spouse or common-law partner, and the payer and recipient were 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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