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:

• the payments were not made:
  • to the recipient
  • to a third-party and the recipient could use the amount as they saw fit
  • for a specific-purpose and the recipient could use the amount as they saw fit
  • for a specific-purpose and the recipient could not use the amount as they saw fit, but the court order or written agreement states that the recipient will include the payments in their income and that the payer can deduct them from income

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