Income Tax (Trading and Other Income) Act 2005 section 730

Foreign maintenance payments

Section 730 exempts from income tax certain maintenance payments that arise outside the United Kingdom, provided they would also have been exempt had they arisen within the United Kingdom.

• Foreign maintenance payments are exempt from income tax if they would qualify for exemption under section 727 had they arisen in the United Kingdom.
• A maintenance payment is a recurring payment made under a court order or a written or oral agreement, directed towards the maintenance of a spouse, civil partner, or a person under 21.
• The definition of marriage and civil partnership includes relationships that have been dissolved or annulled.
• The exemption extends to payments made by a deceased individual's personal representatives where the individual would have been liable to make the payment and it would have qualified for exemption.