Child maintenance latest available tax year

eve31

Does anyone know what is the latest available tax year to HMRC as of April 16 2015? for the purposes of child maintenance?

Also when they say tax year 2013, do they mean 2012/2013 or 2013/2014.

Many thanks

HoneyNutLoop

They mean 2012/13.

Latest available tax year means the latest full tax year info that HMRC hold for that person. It will be different for each individual depending on their circumstances. For example, for the self-employed, returns don't need to be in until 31 January after the end of the tax year, so although tax year 2014/15 is now complete, HMRC may not hold income details for many until January next year. Equally, employers don't always issue P60's immediately after the tax year ends - they have until 31 May.

So, although the 2014/15 tax year has now ended, if HMRC don't hold any P60/self-assessment info for that tax year at the date CMS request this info, HMRC will provide details for the latest tax year they do hold this info for, and they can provide info going back up to 6 tax years, if that's the most recent info held.

It's defined under Regulation 4 of the Child Support Maintenance Calculation Regulations 2012.

eve31

thanks for your answer. I thought 2013 would be 2012/2013. This was the tax year used in April 2015 review. Would the latest not of been 2013/14?

HoneyNutLoop

Only if HMRC hold a complete year's worth of info for your ex for that tax year. If they don't, they can't provide it to CMS and will give the latest tax year info that they do hold.

iluvfreebies

the information available is dependant on the person having submitted information to hmrc i.e going a self assessment form. 2013 will be tax year 12/13 and if this was used for your 2015 review then later information must not have been held

eve31

I know the 2013/2014 self assessment tax return was submitted online by 31st January 2015. How could this information not be held by HMRC by mid April 2015?

HoneyNutLoop

I don't know.

This is an FOI request that someone submitted about CMS's policy/procedure for gathering income details from HMRC, but it effectively says HMRC will search their database and return info for the most recent complete tax year.

https://www.whatdotheyknow.com/request/236032/response/583459/attach/html/3/FOI%20Response.pdf.html

If the 2013/14 tax year that you know has been filed is at least 25% more than the one being used, you could ask them to calculate your maintenance using "current income".

Dumbledore55

What if you have your own P60 for a more recent year prior to the date the claim was made, can that be used instead? It says latest complete tax year that is available and provided by HMRC, you or an accountant.