The following Personal Tax guidance note provides comprehensive and up to date tax information on Maintenance payments

Tax relief for maintenance payments meeting qualifying conditions

https://synthesia-ttv-data.s3.amazonaws.com/video_data/649c797e-35c1-46cf-89e1-e87e6683c6c5/audio/subtitles.srt?response-content-disposition=attachment%3Bfilename%3D%22Tax%20relief%20for%20maintenance%20payments%20meeting%20qualifying%20conditions.srt%22&AWSAccessKeyId=AKIA32NGJ5TSW5HNK25Z&Signature=4t4UreZYaXSg1gAnHW1rXqYcXho%3D&Expires=1765937377