# The Child Support Maintenance Calculation Regulations (Northern Ireland) 2012, Regulation 35: Historic income – the HMRC figure

Extent: N.I.

(1) The HMRC figure is the amount identified by HMRC from information provided in a self-assessment return or under the PAYE Regulations, as the sum of the income on which the non-resident parent was charged to tax for the latest available tax year—
(a) under Part 2 of the Earnings and Pensions Act;
(b) under Part 9 of that Act;
(c) under Part 10 of that Act but only in so far as that income comprises the following taxable UK benefits listed in Table A in Chapter 3 of that Part—
(i) incapacity benefit,
(ii) contributory employment and support allowance,
(iii) jobseeker’s allowance, and
(iv) income support, and
(d) under Part 2 of the Trading and Other Income Act.
(2) The amount identified as income for the purposes of paragraph (1)(a) is to be taken after any deduction for relative pension contributions made by the non-resident parent’s employer in accordance with net pay arrangements.
(3) The amount identified as income for the purposes of paragraph (1)(b) is not to include a UK social security pension.
(4) The amount identified as income for the purposes of paragraph (1)(d) is to be taken after deduction of any relief under section 83 of the Income Tax Act 2007.
(5) Where, for the latest available tax year, HMRC has both information provided in a self- assessment return and information provided under the PAYE Regulations, the amount identified for the purposes of paragraph (1) is to be taken from the former.

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Source: https://www.legislation.gov.uk/nisr/2012/427/regulation/35 (the official version)
Page: https://openlegislation.uk/child-support-maintenance-calculation-regulations-northern-ireland-2012/regulation-35
Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives.