Regulation 36(2)

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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 [name removed]

foi.team@hmrc.gsi.gov.uk on behalf of Team, FOI, HM Revenue and Customs

1 Attachment

Dear Mr [name removed],

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

Yours sincerely,

HMRC Freedom of Information Team