The commentary below discusses the tax treatment of maintenance payment made following the breakdown of a marriage or civil partnership.
For an overview of the income tax, capital gains tax and inheritance tax implications of a breakdown of a marriage or civil partnership, as well as a summary of the other articles on this subject, see E5.115.
Maintenance
Income tax relief is not available to the payer of the maintenance payment, except where one spouse/civil partner was born before 6 April 19351. See E5.104.
Maintenance payments are not taxable income in the hands of the recipient2. This is the case whether or not the payer receives income tax relief on the payment.
Occasionally, where there are doubts that a party to a marriage or civil partnership will meet ongoing maintenance responsibilities, the courts can award what is known as secured maintenance (via a secured provision order) to an ex-spouse or ex-civil partner. This requires one party to the marriage/civil partnership to transfer income-producing assets to trustees, so that
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