Maintenance payments (SA100)

This screen is accessed via the Data Input tab within the tax return. Tax relief for maintenance payments is available where the client or their former spouse was born before 6 April 1935.

See HMRC guide for the notes to Form SA101.

• Description – enter a brief description of the maintenance order.

• Payments made – input the payments made. IRIS Elements Tax and Accounts will limit the relief to the annual limit in the computation.