Self-assessment questionnaire

Answer

Payer

You cannot claim a deduction for the child support payments on line 22000 of your tax return.

Enter on line 22000 of your tax return the support for a current or former 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 current or former spouse or common-law partner you paid.

Recipient

Do not enter the child support payments as income on line 12800 of your tax return.

Enter on line 12800 of your tax return the support for a current or former 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 current or former spouse or common-law partner you received.

You have told us:

• you paid or received child support and support for a current or former spouse or common-law partner
• the court order or written agreement was made after April 1997

Return to Amount you can claim or report