TL;DR
The Child Maintenance Service (CMS) calculates and administers child maintenance in the UK using a formula based on the paying parent's gross income, the number of qualifying children, and the number of shared care nights. Family-based agreements are the alternative where parents can reach voluntary terms.
Key facts
- CMS basic rate: 12 percent of gross weekly income for one child, 16 percent for two, 19 percent for three or more, on income up to GBP 800 per week.
- Reduced rate applies on gross weekly income between GBP 100 and GBP 200.
- Income above GBP 800 per week is calculated at lower percentages (basic plus rate).
- Shared care reductions apply where the paying parent has the children overnight for at least 52 nights per year.
- CMS Collect and Pay attracts a 20 percent collection fee for paying parents and 4 percent for receiving parents.
The three routes for child maintenance
UK parents can arrange child maintenance through three routes. Family-based arrangements are voluntary agreements between parents, with no formal CMS involvement. CMS Direct Pay uses the CMS calculation but parents handle payments themselves. CMS Collect and Pay uses the CMS to collect from the paying parent and pay the receiving parent, attracting collection fees.
The calculation formula
The CMS uses a percentage of the paying parent's gross weekly income, after deduction of pension contributions. For income between GBP 200 and GBP 800 per week, the rate is 12 percent for one qualifying child, 16 percent for two, and 19 percent for three or more. Income between GBP 100 and GBP 200 attracts a reduced rate calculated on a sliding scale. Income above GBP 800 attracts a basic plus rate of 9, 12, or 15 percent on the excess up to GBP 3,000 per week.
Shared care reductions
The CMS reduces the maintenance calculation where the paying parent has the children for overnight care. The reduction increases with the number of nights: 1/7 reduction for 52-103 nights, 2/7 for 104-155 nights, 3/7 for 156-174 nights, and a 50/50 split (with adjustments) for 175 nights or more.
Other relevant children
Where the paying parent has other qualifying children (for example, children of a new relationship), the CMS reduces the percentage of gross income subject to the calculation. The reduction is 11 percent of gross income for one other child, 14 percent for two, and 16 percent for three or more.
Income above GBP 156,000 per year
The CMS calculation caps gross income at GBP 156,000 per year (GBP 3,000 per week). Receiving parents who believe the paying parent has higher income can apply to the family court for top-up maintenance under the Children Act 1989 Schedule 1.
Variations
Either parent can apply for a variation. Common grounds include the paying parent having unearned income (e.g. dividends, rental income) not captured by the gross PAYE figure, or special expenses such as travel costs to maintain contact.
Duration
Maintenance continues until the child is 16, or 20 if in approved education (typically up to A-level or equivalent). University students are not covered by the standard CMS calculation.
Enforcement
The CMS can enforce non-payment through deduction from earnings orders, deduction from bank accounts, court orders, driving licence and passport sanctions, and (in extreme cases) committal to prison.
The Matrimonial Causes Act 1973 framework
Financial provision on UK divorce is governed by the Matrimonial Causes Act 1973, particularly sections 23, 24, and 25. Section 23 gives the court power to make periodical payments orders (maintenance), lump sum orders, and pension orders. Section 24 gives the court power to make property adjustment orders, including transfer and settlement of property and variation of nuptial settlements. Section 25 sets out the factors the court must consider in exercising these powers.
The section 25 factors include: income, earning capacity, and other financial resources of each party; financial needs, obligations, and responsibilities; standard of living during the marriage; age of parties and duration of the marriage; physical or mental disability; contributions to the welfare of the family (financial and non-financial); conduct (where it would be inequitable to disregard it); and the value of any benefit which a party will lose the chance of acquiring.
The case law has refined the application of section 25 over decades. White v White (House of Lords, 2000) established the yardstick of equality between the earning and homemaker spouses. Miller; McFarlane (House of Lords, 2006) refined the analysis into three strands: needs, sharing, and compensation. Subsequent cases have applied these principles to different fact patterns including short marriages, pre-marital assets, and high-net-worth disputes.
The Form E disclosure process and FDR
Where financial settlement is contested, the procedural framework starts with the Mediation Information and Assessment Meeting (MIAM) before any court application can be made (subject to limited exceptions). The court application is made on Form A, followed by exchange of Form E financial disclosure. Form E requires comprehensive disclosure of capital, income, pensions, business interests, and outgoings.
The First Directions Appointment (FDA) gives directions on questionnaires, valuations, and disclosure. The Financial Dispute Resolution (FDR) hearing follows, with the judge giving a non-binding indication of the likely outcome. Many cases settle at or before FDR; FDR is structured specifically to encourage settlement. Where the case does not settle, it proceeds to a final hearing for a binding determination.
Most settlements are reached by agreement and formalised in a consent order submitted to the court for approval. The court reviews the order to ensure the terms are reasonable in the parties' circumstances. Consent orders are typically approved without a hearing. Once made, the order is binding and enforceable, with limited grounds for variation or appeal.
Pension sharing, attachment, and offsetting
Pension sharing orders under the Welfare Reform and Pensions Act 1999 have been available since 1 December 2000. A pension sharing order specifies the percentage of the cash equivalent transfer value (CETV) to be transferred from one spouse to a separate pension for the other. The receiving spouse becomes the owner of the transferred share, with full control independent of the original saver.
Pension attachment (formerly earmarking) leaves the pension with the saver but directs a percentage of the lump sum or income at retirement to the ex-spouse. Pension offsetting balances the pension value against other matrimonial assets, leaving the pension with the original holder in exchange for the other spouse receiving more of the other assets (such as the family home).
For defined benefit pensions, the CETV is calculated by the scheme actuary using assumptions about future investment returns, longevity, and inflation. CETVs vary substantially with gilt yields. A pension actuary is often appointed in higher-value cases to produce a 'fair value' estimate that adjusts for the inflation-linked income that the CETV may not fully reflect.
No-fault divorce under the 2020 Act
The Divorce, Dissolution and Separation Act 2020 introduced no-fault divorce in England and Wales from 6 April 2022. The Act replaced the previous five facts (adultery, behaviour, desertion, two years separation with consent, five years separation) with a single statement of irretrievable breakdown. The respondent cannot contest the factual basis of the divorce; only jurisdiction, fraud, and procedural validity remain available grounds for challenge.
The minimum timeline from application to final order is 26 weeks: a 20 week reflection period before the conditional order, then 6 weeks before the final order. Joint applications by both spouses are now possible alongside sole applications. The terminology was updated: petitioner became applicant, decree nisi became conditional order, decree absolute became final order.
Scotland operates a different regime under the Divorce (Scotland) Act 1976 as amended. Northern Ireland operates under its own legislation. The no-fault reform applies only in England and Wales.
Cross-border family elements
The 1980 Hague Convention on the Civil Aspects of International Child Abduction provides for the prompt return of children wrongfully removed across borders. Applications are made through the Central Authority of either country; in the UK this is the International Child Abduction and Contact Unit (ICACU) within the Ministry of Justice. The Convention requires expeditious court action with a target of 6 weeks from application to decision.
The 1996 Hague Convention on Parental Responsibility coordinates jurisdiction and recognition of orders across contracting states. The 2007 Hague Maintenance Convention provides for cross-border enforcement of maintenance orders. Brussels IIa, which previously coordinated EU member states, ceased to apply to the UK from 1 January 2021; the EU-UK Trade and Cooperation Agreement and the Hague Conventions now provide the framework.
Disclaimer
This article provides general information on UK child maintenance and is not personal legal advice. Each case is fact-specific.
Frequently asked questions
Is the CMS calculation final?
The calculation is based on the gross income figure provided. Variations can be applied for to take account of unearned income or special expenses.
Does the receiving parent's income affect the calculation?
No. The CMS formula uses only the paying parent's income.
What if the paying parent loses their job?
The paying parent should notify the CMS, which will reduce or zero the calculation based on the new income. Arrears can still arise for unpaid amounts.
Can maintenance be claimed for adult children at university?
Not through the CMS, which generally covers children up to 20 in approved education up to A-level or equivalent. Court applications under Schedule 1 of the Children Act 1989 can address adult children in education.
Are CMS payments tax-deductible?
No. Child maintenance is paid from post-tax income with no tax relief.
Frequently asked questions
Is the CMS calculation final?
The calculation is based on the gross income figure provided. Variations can be applied for to take account of unearned income or special expenses.
Does the receiving parent's income affect the calculation?
No. The CMS formula uses only the paying parent's income.
What if the paying parent loses their job?
The paying parent should notify the CMS, which will reduce or zero the calculation based on the new income.
Can maintenance be claimed for adult children at university?
Not through the CMS. Court applications under Schedule 1 of the Children Act 1989 can address adult children in education.
Are CMS payments tax-deductible?
No. Child maintenance is paid from post-tax income with no tax relief.
