Self-assessment questionnaire

Answer

The child support payments 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 that you paid. Enter on line 21999 the total amount of child support 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 pay or received child support only
• 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