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Is maintenance allowance taxable?

Is maintenance allowance taxable?

Should a woman who is separated from her husband tell HMRC about the weekly maintenance payment given to her by her husband or is such a payment tax-free? She also gets State pension, NHS pension and pay from two part-time NHS jobs plus interest from savings.
John Wright


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23rd Jun 2008 18:15

Is maintenance allowance taxable?
A very helpful answer by The Haggis. You've put a very busy midwife's mind at rest - your answer will be relayed to her. Thank you.

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20th Jun 2008 23:01

Probably not
Payments made voluntarily by an ex-partner have never been taxable.

Payments made under a court order or legally binding agreement made after 15 March 1988, are not taxable.

So that leaves payments made under a very old agreement. If this is the case they could be taxable, but the post 1988 rules will apply if a ruling was not obtained from the Inland Revenue before July 1988. The 1988 rules limited the relief due to the payer and made them non taxable in the hands of the recipient.

Since 2000 relief has only been due where one of the parties was born before 1935.

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