Where a parent provides credible evidence that income has been misrepresented, the case may be referred to the Financial Investigations Unit (FIU). The FIU investigates whether the financial information used in the child maintenance assessment is correct and will either confirm the existing assessment or identify grounds for a revised liability.

Investigation timescales vary according to the complexity of the case. All credible allegations are investigated thoroughly and proportionately, with relevant evidence fully considered before a decision is made, helping to ensure accurate and evidence-based outcomes. The Child Maintenance Service's primary objective remains securing maintenance for children, and more intrusive investigatory action may, in some cases, risk disrupting ongoing payments.

FIU referrals and outcomes, for the last financial year, can be found at GOV.UK, table 7 in the following link: Child Maintenance Service statistics: data to March 2026 - GOV.UK

Where a parent provides credible evidence that income has been misrepresented, the case may be referred to the Financial Investigations Unit (FIU). The FIU investigates whether the financial information used in the child maintenance assessment is correct and will either confirm the existing assessment or identify grounds for a revised liability.

Investigation timescales vary according to the complexity of the case. All credible allegations are investigated thoroughly and proportionately, with relevant evidence fully considered before a decision is made, helping to ensure accurate and evidence-based outcomes. The Child Maintenance Service's primary objective remains securing maintenance for children, and more intrusive investigatory action may, in some cases, risk disrupting ongoing payments.

FIU referrals and outcomes, for the last financial year, can be found at GOV.UK, table 7 in the following link: Child Maintenance Service statistics: data to March 2026 - GOV.UK

Where a parent provides credible evidence that income has been misrepresented, the case may be referred to the Financial Investigations Unit (FIU). The FIU investigates whether the financial information used in the child maintenance assessment is correct and will either confirm the existing assessment or identify grounds for a revised liability.

Investigation timescales vary according to the complexity of the case. All credible allegations are investigated thoroughly and proportionately, with relevant evidence fully considered before a decision is made, helping to ensure accurate and evidence-based outcomes. The Child Maintenance Service's primary objective remains securing maintenance for children, and more intrusive investigatory action may, in some cases, risk disrupting ongoing payments.

FIU referrals and outcomes, for the last financial year, can be found at GOV.UK, table 7 in the following link: Child Maintenance Service statistics: data to March 2026 - GOV.UK

The UK fully supports the operation of international treaties for the reciprocal (cross border) enforcement of maintenance orders (REMO). Children have the right to care and support and parents have a responsibility to provide it, including when the paying parent and the child are living in different countries. The Government encourages suitable countries to become party to REMO treaties, in particular the 2007 Hague Convention on International Child Support and Family Maintenance.

While the enforcement of orders is a matter for the country of enforcement, the UK raises systemic issues on Hague Conventions at the Hague Conference on Private International Law. Officials regularly discuss individual cases and the country-to-country operation of REMO treaties bilaterally.

This Government has committed to a series of reforms to the Child Maintenance Service (CMS).

These include the intention to remove Direct Pay and move to a single, enhanced Collect and Pay system. This will enable the CMS to monitor all payments, identify non-compliance more quickly and take faster enforcement action. It is estimated that these changes could lift around 20,000 children out of poverty on the relative low-income after housing costs measure. This requires legislation; we will pass such legislation and implement this reform when Parliamentary time allows.

To improve arrears collection, the Government will introduce administrative liability orders to replace the current court-based process, streamlining enforcement and reducing delays. The new process is expected to reduce the time taken to secure a liability order in most cases and allow the CMS to take enforcement action more quickly against parents who do not meet their responsibilities. Work with His Majesty's Courts and Tribunals Service and the Scottish Government is ongoing, and the necessary regulations will be brought forward as soon as possible.

The Department has also recently completed a review of the child maintenance calculation. Following the review, we plan to reduce the income tolerance from 25 per cent to 15 per cent, so that changes in income are reflected more quickly in maintenance calculations. We also plan to include unearned income within the standard calculation, helping to ensure liabilities more accurately reflect a parent’s financial circumstances and that more money reaches children. Similarly, these changes are dependent upon legislation and we are exploring different options in order to pass these reforms in Parliament and implement when possible.

These legislative changes are running alongside ongoing CMS modernisation which are enhancing online services, delivering improved case handling and customer communications across multiple channels.

The Department has recently completed a review of the Child Maintenance Service (CMS) calculation. This was underpinned by a substantial programme of research the results of which have been published.

Following the review, the Government intends to reduce the income tolerance from 25 per cent to 15 per cent so that changes in income are reflected more quickly in maintenance calculations. The Government also intends to include unearned income within the standard calculation, helping to ensure liabilities more accurately reflect a parent's financial circumstances and that more money reaches children.

Secondary legislation is required before implementation, which is subject to parliamentary approval. Further details on legislation and implementation will be communicated in due course.

We remain committed to ensuring that the CMS provides an effective service for separated parents and their children and continue to keep the operation of the child maintenance system under review and will consider any future changes in the context of wider priorities for supporting children and families.

The Department has recently completed a review of the Child Maintenance Service (CMS) calculation. This was underpinned by a substantial programme of research the results of which have been published.

Following the review, the Government intends to reduce the income tolerance from 25 per cent to 15 per cent so that changes in income are reflected more quickly in maintenance calculations. The Government also intends to include unearned income within the standard calculation, helping to ensure liabilities more accurately reflect a parent's financial circumstances and that more money reaches children.

Secondary legislation is required before implementation, which is subject to parliamentary approval. Further details on legislation and implementation will be communicated in due course.

We remain committed to ensuring that the CMS provides an effective service for separated parents and their children and continue to keep the operation of the child maintenance system under review and will consider any future changes in the context of wider priorities for supporting children and families.

The Child Maintenance Service holds data on the number of variation applications made however does not gather data on the specific reason, for example diversion of income.

Therefore, the information requested specific to diversion of income is not readily available and to provide it would incur disproportionate cost.

The Child Maintenance Service holds data on the number of variation applications made however does not gather data on the specific reason, for example diversion of income.

Therefore, the information requested specific to diversion of income is not readily available and to provide it would incur disproportionate cost.

The Child Maintenance Service (CMS) believes that all parents have an obligation to support their children regardless of their financial situation. Concurrently, the CMS believes it is important that child maintenance liabilities remain affordable and reflect a paying parent's ability to pay.

The CMS calculates maintenance using the paying parent's gross weekly income up to £3,000, ensuring contributions are fair and lower earners are protected through a £7 flat rate payment for most paying parents on lower incomes and for many of those in receipt of prescribed benefits, while a nil rate may apply in limited circumstances; the main categories of nil assessed parents are:

• Where a parent declares nil income in respect of their gross income and this is confirmed by HMRC;
• Where the parent is a prisoner;
• Where the parent is on the flat rate of maintenance but is providing some shared care.

In the case of prisoners and some other parents who declare nil income, if they have significant assets or earnings from sources that are not part of the main child maintenance calculation, these can be considered via a variation.

Recently, the Department reviewed the child maintenance calculation to ensure it strikes the right balance between both parents and supports compliance, helping to secure more maintenance for children. Following the review, we plan to reduce the income tolerance from 25% to 15%, meaning changes in a paying parent's income will be reflected more quickly and maintenance assessments will remain fairer for both parents.

We think the current system strikes the right balance between requiring parents to support their children where they can, while taking account of circumstances that make this very difficult or unfair. For these reasons, we do not believe it would be in the interests of children or taxpayers to consider the introduction of a minimum child maintenance payment for all paying parents, as maintenance liabilities should continue to reflect a paying parent’s financial circumstances and ability to pay.

The Department has no current plans to conduct a specific review of the arrangements whereby HM Revenue and Customs (HMRC) evidence is used to establish Child Maintenance Service (CMS) payments.

The CMS relies on verified HMRC income information to support accurate and efficient maintenance calculations and reviews cases annually using updated HMRC data. The system is supported by safeguards including mandatory reconsideration and appeal rights, and investigations by the Financial Investigation Unit where appropriate.

We continue to keep the whole child maintenance system under review to ensure it remains fair and effective.

Where a parent’s gross income exceeds £156,000 a year, the Child Maintenance Service (CMS) makes a maximum maintenance calculation. Any further consideration of child maintenance is a matter for the courts, which have their own mechanisms for examining the finances of those involved in proceedings where relevant.

Where a paying parent’s income is not fully reflected in a statutory maintenance calculation, the CMS can take account of certain forms of diverted and unearned income through the variation process where income has not been fully reflected in a maintenance calculation. Where information is disputed or appears not to reflect a parent's true circumstances, caseworkers can access specialist support, including the Financial Investigation Unit.

The Government continues to work closely with HMRC to improve the quality and timeliness of income data and strengthen the identification of complex income arrangements. Assessments and processes are kept under review to help ensure that child maintenance liabilities accurately reflect parents' financial circumstances and that all parents contribute appropriately towards their children.

The CMS can provide information to the courts where requested through the proper legal process, including information used in child maintenance calculations and, where relevant, findings from CMS investigations

The CMS remains committed to ensuring that parents meet their financial responsibilities to their children.

The £156,000 annual gross income limit reflects the £3,000 gross weekly income threshold introduced with the 2012 child maintenance scheme. The scheme was designed to provide a standard formula for assessing child maintenance in most cases. Where a paying parent’s income exceeds this threshold, receiving parents may apply to the courts for a top-up order. Higher-income cases can involve more complex financial arrangements and, as intended when the scheme was introduced, the courts remain responsible for determining any additional maintenance above the Child Maintenance Service (CMS) calculation limit.

The Government keeps all aspects of the child maintenance system under consideration, but there are currently no plans to uprate this threshold.

A paying parent with gross weekly income of £3,000 or above would be liable for child maintenance of approximately £294 per week for one qualifying child, £392 per week for two qualifying children and £482 per week for three or more qualifying children under the statutory formula, before any adjustments for shared care or other factors.

Where a paying parent changes jobs, The Child Maintenance Service (CMS) uses real-time information from HMRC where available, to quickly identify new employment and adjust maintenance calculations accordingly.

People who are self-employed are required to keep accurate records of their business income and expenses for tax purposes. HMRC can charge penalties for inaccurate reporting where it results in tax being unpaid.

Where the information available from HMRC does not give rise to a liability which accurately reflects what a customer believes a paying parent should be paying, the customer can seek a Variation. Variations allow the CMS to look at some circumstances which are not covered by the basic maintenance calculation. A variation can be requested on grounds of diversion of income. This is when the paying parent may be able to control the amount of income they receive. This includes diverting income to another person or for another purpose (including excessive pension contributions).

When income used to calculate the child maintenance assessment is disputed outside of the normal business as usual process, this can be referred for investigation by the Financial Investigation Unit (FIU), whose function is ensuring financial correctness of Child Maintenance assessments. Cases involving complex income can also be investigated by the FIU. This specialist team can request information from financial institutions to check the accuracy of information the CMS is given.

Where the FIU establishes that potential offences contrary to the Child Support Act 1991 have been committed, the case is submitted to the Crown Prosecution Service to make a decision regarding the viability of prosecution/conviction. The CMS is committed to prosecuting where it is in the public interest to do so, whilst balancing the welfare of all children involved in a maintenance assessment.

The FIU and HMRC are developing a new partnership to explore better intelligence sharing and joint working.

We are currently reviewing FIU work with a view to improving performance.

Furthermore, subject to securing primary legislation, we plan to remove Direct Pay and move to a single CMS service. This will enable the CMS to monitor all payments, respond more quickly to non-compliance, and better support victims and survivors of domestic abuse by removing the need for contact between parents and reducing the burden of reporting missed payments.

Where a paying parent changes jobs, The Child Maintenance Service (CMS) uses real-time information from HMRC where available, to quickly identify new employment and adjust maintenance calculations accordingly.

People who are self-employed are required to keep accurate records of their business income and expenses for tax purposes. HMRC can charge penalties for inaccurate reporting where it results in tax being unpaid.

Where the information available from HMRC does not give rise to a liability which accurately reflects what a customer believes a paying parent should be paying, the customer can seek a Variation. Variations allow the CMS to look at some circumstances which are not covered by the basic maintenance calculation. A variation can be requested on grounds of diversion of income. This is when the paying parent may be able to control the amount of income they receive. This includes diverting income to another person or for another purpose (including excessive pension contributions).

When income used to calculate the child maintenance assessment is disputed outside of the normal business as usual process, this can be referred for investigation by the Financial Investigation Unit (FIU), whose function is ensuring financial correctness of Child Maintenance assessments. Cases involving complex income can also be investigated by the FIU. This specialist team can request information from financial institutions to check the accuracy of information the CMS is given.

Where the FIU establishes that potential offences contrary to the Child Support Act 1991 have been committed, the case is submitted to the Crown Prosecution Service to make a decision regarding the viability of prosecution/conviction. The CMS is committed to prosecuting where it is in the public interest to do so, whilst balancing the welfare of all children involved in a maintenance assessment.

The FIU and HMRC are developing a new partnership to explore better intelligence sharing and joint working.

We are currently reviewing FIU work with a view to improving performance.

Furthermore, subject to securing primary legislation, we plan to remove Direct Pay and move to a single CMS service. This will enable the CMS to monitor all payments, respond more quickly to non-compliance, and better support victims and survivors of domestic abuse by removing the need for contact between parents and reducing the burden of reporting missed payments.

Where a paying parent changes jobs, The Child Maintenance Service (CMS) uses real-time information from HMRC where available, to quickly identify new employment and adjust maintenance calculations accordingly.

People who are self-employed are required to keep accurate records of their business income and expenses for tax purposes. HMRC can charge penalties for inaccurate reporting where it results in tax being unpaid.

Where the information available from HMRC does not give rise to a liability which accurately reflects what a customer believes a paying parent should be paying, the customer can seek a Variation. Variations allow the CMS to look at some circumstances which are not covered by the basic maintenance calculation. A variation can be requested on grounds of diversion of income. This is when the paying parent may be able to control the amount of income they receive. This includes diverting income to another person or for another purpose (including excessive pension contributions).

When income used to calculate the child maintenance assessment is disputed outside of the normal business as usual process, this can be referred for investigation by the Financial Investigation Unit (FIU), whose function is ensuring financial correctness of Child Maintenance assessments. Cases involving complex income can also be investigated by the FIU. This specialist team can request information from financial institutions to check the accuracy of information the CMS is given.

Where the FIU establishes that potential offences contrary to the Child Support Act 1991 have been committed, the case is submitted to the Crown Prosecution Service to make a decision regarding the viability of prosecution/conviction. The CMS is committed to prosecuting where it is in the public interest to do so, whilst balancing the welfare of all children involved in a maintenance assessment.

The FIU and HMRC are developing a new partnership to explore better intelligence sharing and joint working.

We are currently reviewing FIU work with a view to improving performance.

Furthermore, subject to securing primary legislation, we plan to remove Direct Pay and move to a single CMS service. This will enable the CMS to monitor all payments, respond more quickly to non-compliance, and better support victims and survivors of domestic abuse by removing the need for contact between parents and reducing the burden of reporting missed payments.