Dear HM Revenue and Customs,
Please could you provide copies of all information, policies and guidance that confirms that the income you provide to the Child Maintenance Service 100% complies with Regulation 36(2) of the Child Support Maintenance Calculation Regulations 2012.
Regulation 36(2) states that the income to be used is:
"(a)after any deduction for relievable pension contributions made by the non-resident parent’s employer in accordance with net pay arrangements; and
(b)before any deductions under Part 5 of ITEPA (deductions allowed from earnings)."
Dear Mr McGregor,
We are writing in response to your request for information, received 7
HMRC Freedom of Information Team
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