---

Children: Maintenance

Answer

People who are self-employed are required to keep accurate records of their business income and expenses for tax purposes. HM Revenue and Customs (HMRC) can charge penalties for inaccurate reporting where it results in tax being unpaid. Information about a self-employed paying parent's income is normally obtained from HMRC.

Every year the Child Maintenance Service (CMS) conduct a review to determine what should be paid for the forthcoming year and gather new earnings information from HMRC. If a paying parent reports a change in their earnings, or challenges the income provided, CMS require a fully complete and verified Self-Assessment Tax Return, of a more current tax year than that provided previously by HMRC.

Where there is evidence that income has not been fully reflected in a child maintenance calculation, either parent may apply for a variation. Cases involving complex income, suspected misrepresentation or fraudulent behaviour may be referred to the CMS Financial Investigation Unit, which can obtain information from financial institutions to verify income and assets. Where discrepancies are identified, the CMS can recalculate maintenance and implement the correct liability in accordance with legislation.

This approach helps ensure that child maintenance calculations are based on accurate income information and that paying parents meet their responsibilities towards their children.

Secondary information

Type

Written question

Reference

27724

Session

2026-27

Grouped for answer

Yes

Subjects

Children Maintenance Personal income Self-employed

Link

View this Written question on www.parliament.uk