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Report Change of Earnings for Paying Parent

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Hi Everyone,

More of a moral dilemma (and also check if I'm obligated to do so):

So current state of play, I'm the receiving parent for CMS payments for my child - the current amount the CMS calculated is around £55pcm - The paying parent has missed the last 2 payments on Direct Pay and has now been switched to Collect & Pay by the CMS.

They recently quit their job and I told the CMS this however they advised the notification would have to come from the paying parent, fine - You think I'd be able to convince them to contact the CMS and reduce their liability to £0 - but no, they haven't, so are just racking up charges.

In the last week or so, the paying parent how now apparently started a new job (off the books for just under min wage, however this works out at much more than their old part time salary £200-£250pw) - So the dilemma is, do I report this to the CMS on the basis:

I have no proof of their earnings and neither would HMRC
I'm not intentionally trying to screw the paying parent over (they don't have much money) but I do feel they should morally contribute towards the childs upkeep.
I'm worried for the paying parent, and their lack of NI contributions and tax - If I tell the CMS, will this get them in trouble?
They are also in the process of applying for ESA - again, I don't think this is right them applying for this AND working (I always thought it was kind of a sickness version of JSA but I now see you can get it whilst working)

This page implies I HAVE to tell the CMS, even as a receiving parent:
https://www.gov.uk/child-maintenance/changes-you-need-to-report

Any advice/moral guidance on the above?
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