Lump sum

I have been researching this question for a while and I believe Newbutold is correct, a tax free lump sum from a pension does not form part of the child maintenance calculation, only income which is subject to tax is taken into consideration.

If the CMS give you any problems, since often their representatives seem rather clueless, then here is the relevant extract from the 2012 Child Maintenance Calculation Regulations Law:

"CHILD SUPPORT (CHILD SUPPORT MAINTENANCE) CALCULATION SI 2012/2677
REGULATIONS 2012

PART 4
THE MAINTENANCE CALCULATION RULES
CHAPTER 1
DETERMINATION OF GROSS WEEKLY INCOME

Current income from a pension
41. The non-resident parent’s current income from a pension is to be calculated as
the weekly average, over such period as the Secretary of State considers appropriate,
of amounts received by the non-resident parent from a pension or annuity or other
income (excluding UK social security pensions) of a kind that would be charged to tax
under Part 9 of ITEPA."

(Part 9 of ITEPA just means regular income tax)

Please post if you have any comments or opinions...