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<p>All three statutory maintenance schemes allow the Secretary of State to revise
any maintenance liability decision found to be incorrect as a result of misrepresentation
by either parent. There is no timescale within which the misrepresentation must be
discovered, before a revision may be completed.</p><p> </p><p>Under the 2012 scheme,
in the first instance maintenance is assessed using historic income information from
HMRC. Annual reviews are carried out using HMRC income data and liabilities are adjusted
accordingly. Over the lifetime of a case changes to income should therefore be reflected
appropriately.</p><p> </p><p>Where an individual is assessed on current income, they
are obliged to inform the Child Maintenance Service of any increase to their income
of 25% or over. If they fail to do so and the Child Maintenance Service subsequently
becomes aware of an increase in their income, the Secretary of State may still calculate
a new assessment, taking effect at the point the income increased.</p><p> </p><p>Any
arrears that result from such “retrospective” action will nonetheless be due and CMS
will take enforcement action if the Paying Parent does not arrange to pay them themselves.
The CMS has a comprehensive range of enforcement actions at its disposal, to help
ensure that parents fulfil their obligations.</p><p> </p><p>All maintenance liability
decisions carry an underlying right of appeal to an independent Tribunal.</p><p> </p><p>
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