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The Child Support Maintenance Calculation Regulations (Northern Ireland) 2012

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Non-resident parent with unearned incomeN.I.

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68.—(1) A case is a case for a variation for the purposes of paragraph 4(1) of Schedule 4B where the non-resident parent has unearned income equal to or exceeding £2,500 per annum.

(2) For the purposes of this regulation unearned income is income of a kind that is chargeable to tax under Parts 3, 4 and 5 of the Trading and Other Income Act.

(3) Subject to paragraphs (5) and (6), the amount of the non-resident parent’s unearned income is to be determined by reference to information provided by HMRC at the request of the Department in relation to the latest available tax year and, where that information does not identify any income of a kind referred to in paragraph (2), the amount of the non-resident parent’s unearned income is to be treated as nil.

(4) For the purposes of paragraph (2), the information in relation to property income is to be taken after deduction of relief under section 118 of the Income Tax Act 2007(1).

(5) Where—

(a)the latest available tax year is not the most recent tax year; or

(b)the information provided by HMRC in relation to the latest available tax year does not include any information from a self-assessment return,

the Department may, if satisfied that there is sufficient evidence to do so, determine the amount of the non-resident parent’s unearned income by reference to the most recent tax year; and any such determination must, as far as possible, be based on the information that would be required to be provided in a self assessment return.

(6) Where the Department is satisfied that, by reason of the non-resident parent no longer having any property or assets from which unearned income was derived in a past tax year and having no current source from which unearned income may be derived, the non-resident parent will have no unearned income for the current tax year, the amount of the non-resident parent’s unearned income for the purposes of this regulation is to be treated as nil.

(7) Where a variation is agreed to under this regulation, the non-resident parent is to be treated as having additional weekly income of the amount determined in accordance with paragraph (3) or (5) divided by 365 and multiplied by 7.

Commencement Information

I1Reg. 68 comes into force in accordance with reg. 1

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