Regulation 33 The general rule for determining gross weekly incomeI1

The gross weekly income of a non-resident parent for the purposes of a calculation decision is a weekly amount determined at the effective date of the decision on the basis of either historic income or current income in accordance with this Chapter.

The non-resident parent’s gross weekly income is to be based on historic income unless—

For the purposes of paragraph (2)(a), current income is treated as differing from historic income by an amount that is at least 25 per cent. of historic income where

For the purposes of paragraph (2)(b) no historic income is available if HMRC did not, when a request was last made by the Department for the purposes of regulation 34, have the required information in relation to a relevant tax year.

“Relevant tax year” has the meaning given in regulation 4(2).

This regulation is subject to regulation 23(4).