The Child Support (Maintenance Assessments and Special Cases) Regulations 1992

26.  Where a child support officer is satisfied—

(a) that a person has performed a service either—

(i) without receiving any remuneration in respect of it; or

(ii) for remuneration which is less than that normally paid for that service;

(b) that the service in question was for the benefit of—

(i) another person who is not a member of the same family as the person in question; or

(ii) a body which is neither a charity nor a voluntary organisation;

(c) that the service in question was performed for a person who, or as the case may be, a body which was able to pay remuneration at the normal rate for the service in question;

(d) that the principal purpose of the person undertaking the service without receiving any or adequate remuneration is to reduce his assessable income for the purposes of the Act; and

(e) that any remuneration foregone would have fallen to be taken into account as earnings,

the value of the remuneration foregone shall be estimated by a child support officer and an amount equal to the value so estimated shall be treated as income of the person who performed those services.