Self-assessment questionnaire

Answer

The support for a current or former spouse or common-law partner paid or received is 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 that you paid. Enter on line 21999 the total amount of support payments you paid.

Recipient

Enter on line 12800 of your tax return the taxable part of support payments you received. Enter on line 12799 the total amount of support payments you received.

You have told us:

• you paid or received support payments for a current or former spouse or common-law partner only

Return to Amount you can claim or report