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<p>Within the 2012 scheme of child maintenance, a broad spectrum of taxable income
can be taken into account in the maintenance calculation as part of a variation.</p><p>
</p><p>We believe all parents have a responsibility to financially contribute to their
children’s upbringing and the best way we have of establishing a fair contribution
is a calculation of their liability based on their income level.</p><p> </p><p>The
definition of income within variations is designed to make the best use of additional
sources of taxable income captured by self-assessment, referred to as ‘unearned income’.
This includes income from property, savings and investments and other miscellaneous
sources.</p><p> </p><p>Receiving ‘unearned income’ information directly from HM Revenue
and Customs makes it more difficult for individuals to seek to minimise the amount
of child maintenance they pay. A variation can also be considered if a receiving parent
has evidence that a paying parent is diverting income.</p><p> </p><p>We have no plans
to widen our variation categories further.</p>
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