15. Complaints

15.1. How can I complain about what the CSA has done? (1999-07-28)

Write a formal complaint to the Customer Service Manager at the office you normally deal with. Involve your MP at the earliest opportunity.

15.2. What can I do if the Customer Service Manager's response is unsatisfactory? (1999-07-28)

Write a formal complaint to the CSA's Chief Executive - and send a copy to your MP.

15.3. What can I do if the Chief Executive's response is unsatisfactory? (2001-10-31)

You can write a formal complaint to the Independent Case Examiner or, via your MP, to the Parliamentary Commissioner for Administration better known as the Parliamentary Ombudsman.

The Independent Case Examiner will not act if the complaint is with the Ombudsman.

16. Tax

16.1. Do Payments to the CSA qualify for tax relief? (2001-10-31)

This answer applies until April 2000 and, where one of the parents is over 65, after that date. Note that most of the sections below are still dated 1999-07-28, and so should be assumed to be out of date.

Mmaintenance payments ordered by the CSA should qualify for income tax relief if:
* The payments are made to your former husband or wife (possibly via the CSA)
* Your former husband or wife has not remarried
* The payments are for the maintenance of your former husband or wife, child(ren) under 21 of whom you are both the parents or whom you have treated as part of your family.

Some tax offices may not insist on the "former husband or wife" requirement. Some tax offices may not insist on the "not remarried" requirement.

If in doubt, ask your tax office.

16.2. How much tax relief? (1999-07-28)

The allowance is up to a maximum of the Married Couple's Allowance or slightly more if you are over 65.

Unlike most other personal allowances this allowance is not an amount of income you can receive without paying any tax on it.

Instead it is used to reduce your tax bill by a percentage of what you pay up to a maximum. This flat rate applies to all taxpayers, regardless of the highest rate of tax.

The percentages and maxima:
93-4 25% 1,720
94-5 20% 1,720
95-6 15% 1,720
96-7 15% 1,790
97-8 15% 1,830
98-9 15% 1,900
99-0 10% 1,900

For example, if you paid 1,000 maintenance in 96-7 then your tax would be reduced by 15% of 1,000 which is UKP 150. But if you paid 2,000 you would be over the maximum and your tax would be reduced by 15% of 1,790 which is UKP 268.

16.3. Do I deduct tax relief when paying maintenance? (2001-10-31)

No. Payment is made in full. You will receive any relief from the Inland Revenue.

16.4. Do I have to pay tax on CSA maintenance payments received? (2001-10-31)

No.

16.5. Can I claim relief on maintenance paid before the assessment date? (1999-07-28)

No. Tax relief on payments ordered by the CSA is only available on payments made after the assessment date. The start date of the maintenance period, known as the effective date, is irrelevant.

Any voluntary payments made between the effective date and the assessment date do not get tax relief.

If, however, a legally binding agreement is made covering these they do qualify for tax relief.

See also "Should an AP make voluntary payments before the assessment?"

See Inland Revenue leaflet IR93 or ask your tax office for further details.

16.6. The CSA delayed assessment so I lost tax relief. What can I do? (1999-07-28)

Get a written statement from the Inland Revenue about how much tax relief you have lost and send it to the CSA with a compensation request. The CSA has paid out with interest on this type of request.

16.7. I fell into arrears so lost tax relief. What can I do? (1999-07-28)

The Inland Revenue can allow tax relief in the tax year when the maintenance should have been paid.

16.8. Can I claim tax relief for earlier years? (1999-07-28)

If these reliefs have previously been overlooked then they can be claimed for up to the last SIX YEARS. This can result in tax repayments of a few THOUSAND pounds.

16.9. Can APs get tax relief for shared care? (1999-07-28)

An Additional Personal Allowance may be available if a child lives with an AP during the tax year. This can be for as little as a few days a year.

16.10. Where can I get further information? (2001-01-11)

(Section removed - these doesn't appear to be any such information now).

16.11. Does the Inland Revenue pass information to the CSA? (2001-10-31)

Yes.

Clause 66 of The Welfare Reform and Pensions Bill allows the Inland Revenue, on a discretionary basis, to supply tax information it holds in respect of self-employed non-resident parents to the Child Support Agency. Source: DSS Press Release: Date:10 Feb 1999 Ref: 99/031

The clause gives the power by inserting a new paragraph 1A into Schedule 2 to the Child Support Act 1991.

17. The End

17.1. When will the CSA end? (2001-10-31)

The reformed CSA should start taking on new cases by April 2002. Later, when government feels they can handle it, they will migrate over the existing cases to the new scheme.

Even if the CSA proves incapable of working even to the simplified reformed scheme, this is unlikely to be demonstrated and accepted before about 2004 or probably later. Even if it is then accepted that a replacement system is needed, this would take a few years to legislate for. So the CSA will probably continue to exist until at least (say) 2007.

17.2. How can we leave the CSA system? (2001-10-31)

As long as the PWC is in receipt of a means-tested benefit (specifically Income Support or Job Seeker's Allowance (Income Based)) then you cannot leave the CSA system. Except by leaving the country and working for an organisation which is not UK-based.

If the PWC is not in receipt of a means-tested benefit then it is the person who started the CSA case who must ask the CSA to drop the case.

The agency has been tardy and unresponsive over dropping cases. About the same as everything else they do. It is helpful to send your MP a copy of the letter -- this may speed the agency along. The CSA normally drag their feet when cancelling assessments in this manner in order to catch out PWC's who come off benefit for a short time in order to get the CSA off their backs. Make sure she gets confirmation in writing that the assessment has been cancelled.

Something along the following lines should do the trick:

"I no longer fall within Section 6(1) of the 1991 Child Support Act. I hereby withdraw my authority given to the Secretary of State and instruct the Child Support Agency to cancel the current maintenance assessment as per Schedule 1 Paragraph 16(3) of the 1991 Child Support Act."