Regulation 36(2)

Mae'r ymateb i'r cais hwn yn hwyr iawn. Yn ôl y gyfraith, ym mhob amgylchiad, dylai Cyllid a Thollau Ei Mawrhydi fod wedi ymateb erbyn hyn. (manylion). Gallwch gwyno drwy yn gofyn am adolygiad mewnol.

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)."

Yours faithfully,

Mr McGregor on behalf of Team, FOI, Cyllid a Thollau Ei Mawrhydi

1 Atodiad

Dear Mr McGregor,

We are writing in response to your request for information, received 7

Yours sincerely,

HMRC Freedom of Information Team