answer text |
<p>To calculate child maintenance, the Child Maintenance Service uses the paying parent’s
gross income before tax and national insurance but after pension contributions.</p><p>
</p><p>While the method of assessment is kept under review to assure fairness for
both parents, at this stage, using gross income allows calculations to be made quickly
and accurately as income information can be obtained easily from HM Revenue and Customs.
This avoids uncertainty for both parents and potential administrative problems.</p><p>
</p>
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