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<p>The income information for a child maintenance calculation is obtained directly
from HM Revenue and Customs (HMRC). This figure includes earnings from self-employment.
Either parent may request a variation to a maintenance calculation to allow the Child
Maintenance Service (CMS) to consider some circumstances which are not covered by
the basic calculation. This includes unearned income such as rental income from property
or land, or dividends and interest from savings and investments. If a variation succeeds,
the maintenance liability may be adjusted.</p><p> </p><p>Cases involving complex income
or suspected fraudulent behaviour are referred to the CMS’s Financial Investigation
Unit (FIU), a specialist team who can request information from financial institutions
to check the maintenance calculation is accurate. If an investigation finds evidence
of criminality the FIU may seek to prosecute or forward to HMRC for fraud action.</p>
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