Last updated: 14 October 2026
Do you have to include maintenance payments on your tax return?
No. Child maintenance and spousal maintenance you receive from a former partner are not taxable income in the UK, so you don’t need to report them on your Self Assessment return. This applies whether payments are made voluntarily, through the Child Maintenance Service or under a court order. The person paying gets no tax relief either, except in a narrow case where one party was born before 6 April 1935.
How maintenance is treated
| Payment | Taxable for the receiver? | Tax relief for the payer? |
| Child maintenance | No | No |
| Spousal maintenance under a court order | No | No (unless either party born before 6 April 1935) |
| Voluntary maintenance | No | No |
| Lump sum on divorce | No income tax; CGT rules may apply to assets transferred | No |
| Payments into a pension on divorce (pension sharing) | Not taxed until drawn as pension | No |
Maintenance relief for older couples
If either you or your former spouse was born before 6 April 1935, the payer may claim maintenance payments relief. It’s worth 10% of payments up to the level of the minimum Married Couple’s Allowance, £4,530 in 2026/27, so a maximum of £453 a year. The payments must be under a court order or legally binding agreement and made to a former spouse for their maintenance or for children under 21.
Benefits and maintenance
- Universal Credit: child maintenance is ignored, but spousal maintenance counts as unearned income
- Tax-Free Childcare: maintenance doesn’t count as income for the eligibility test
- High Income Child Benefit Charge: maintenance is not part of adjusted net income
Example
Joanne receives £600 a month in child maintenance and £400 a month in spousal maintenance from her ex-husband under a court order. She earns £28,000 from her job. On her tax return, she reports only her employment income. The £12,000 a year of maintenance isn’t taxable, and her ex-husband gets no tax relief for paying it.
What you do need to report
- Your employment or self-employment income
- Rental income from a property you kept after the divorce
- Interest on savings, including any lump sum received
- Gains on selling assets, such as a second property, above the annual exemption
Selling assets after divorce
Since April 2023, transfers of assets between separating spouses are free of CGT for up to 3 tax years after separation, or longer under a divorce agreement. A later sale to a third party may be taxable.
Common mistakes
- Entering maintenance in the “other income” box, which leads to an incorrect bill
- Paying spouses trying to claim tax relief that isn’t available
- Forgetting to report interest earned on a divorce settlement lump sum
- Not updating tax codes or benefit claims after separating
Records to keep
Keep the court order or maintenance agreement and bank statements showing payments. These help if HMRC or a benefits office asks about your income.
Frequently asked questions
Is maintenance from abroad taxable?
Generally no, if it’s genuinely maintenance.
Do I need to file a return just because I get maintenance?
No.
Is a pension sharing order taxable?
Not when shared; pension payments are taxed when drawn.
What if maintenance is paid to my children directly?
It’s still not taxable.
Related: CGT on the home after separation, whether you need a tax return and childcare tax relief.
Talk to Accotax
Want this handled for you? Our team at Accotax can help with tax returns after separation. See our tax refund accountants service, or contact us for a free, no-obligation quote.
This page is general guidance based on HMRC rules for the 2026/27 tax year, checked against gov.uk on 14 October 2026. It is not personal advice, so speak to an accountant about your own situation.
