A court order may provide for maintenance payments to a spouse, civil partner or child to be made in respect of a period before the making of that order, which began on or after the date of the application for the order. If payments for a retrospective period are made before the date of the order, HMRC generally ignore them for tax purposes. If the payments are made after the date of the order, they
To continue reading
View the latest version of this document, as well as thousands of others like it, sign in to Tolley+™ Research or register for a free trial
Web page updated on 17 Mar 2025 13:30