Child Maintenance Reporting Guidelines

The relevant section in the Child Support Act * is Section *, which deals with changes in circumstances that must be reported to the Child Maintenance Service (CMS).
Do you need more details on how to notify the CMS?

Sure, I can provide more specific guidance.
Section * of the Child Support Act * discusses the obligation to report changes in circumstances. Specifically, you need to report changes to the CMS under Regulation * of the Child Support (Information, Evidence and Disclosure) Regulations *.
Would you like more detailed steps on how to notify the CMS?

Section * of the Child Support Act * outlines the obligation to report changes in circumstances. Specifically, Regulation * of the Child Support (Information, Evidence and Disclosure) Regulations * requires you to inform the CMS of any changes, including the birth of a child.
Would you like the step-by-step process for notifying the CMS?

As per the Child Support (Information, Evidence and Disclosure) Regulations *, changes like the birth of a new child must be reported promptly to the CMS. Since your ex-partner delayed this notification, it is generally unlikely he will receive a backdated reduction.
Do you need assistance in contacting the CMS or further details on how to dispute his claim?

In this context, the relevant section of the regulation is Regulation * of the Child Support (Information, Evidence and Disclosure) Regulations *. This regulation requires individuals to inform the Child Maintenance Service (CMS) of any changes in their circumstances, including the birth of a new child.
Would you like detailed steps on how to dispute his claim with the CMS?

If someone has incomplete tax years in * and *, they may face several issues:
- They might receive an estimated tax bill from HMRC.
- Penalties and interest may be applied for late submission.
- HMRC may initiate compliance checks.
Would you like guidance on how to resolve incomplete tax years?

You can request HMRC to review a person's tax years by contacting them and providing detailed information about their employment and income. Here's how:
- Write to HMRC explaining the situation.
- Include details of PAYE and limited company income.
- Provide any supporting documents, such as payslips and company accounts.
Would you like more information on how to contact HMRC or any specific forms you need to fill out?

Sure, here's a template you can use to request HMRC to review the tax years in question:
---
[Your Name]
[Your Address]
[City, Postcode]
[Email Address]
[Phone Number]
[Date]
HM Revenue and Customs
[Relevant Department]
[HMRC Address]
[City, Postcode]
Dear Sir/Madam,
Subject: Request for Review of Tax Years * and *
I am writing to request a review of the tax years * and * for [Person's Name], National Insurance Number [NI Number]. This request concerns their employment income received both through PAYE and a limited company.
Details of Employment:
- PAYE Employment:
- Employer Name: [Employer Name]
- Period of Employment: [Start Date] to [End Date]
- PAYE Reference: [PAYE Reference]
- Total PAYE Income: [Total Income]
- Limited Company Employment:
- Company Name: [Company Name]
- Company Registration Number: [Company Registration Number]
- Period of Employment: [Start Date] to [End Date]
- Total Income from Company: [Total Income]
Supporting Documents:
- PAYE payslips
- Company accounts
- Any other relevant documents
Please review these tax years and adjust the tax calculations accordingly. If additional information is required, do not hesitate to contact me at [Your Phone Number] or [Your Email Address].
Thank you for your assistance.
Yours faithfully,
[Your Name]
---
Would you like more information on how to contact HMRC or any specific forms you need to fill out?

You can request the following investigations or reviews:
- Income Variation Review: Ask CMS to review the non-resident parent's income for discrepancies.
- Financial Investigation Unit (FIU) Inquiry: Request CMS to involve the FIU to investigate undeclared income.
- HMRC Compliance Check: Request HMRC to conduct a compliance check for potential tax evasion.
Would you like details on how to initiate these requests?

You can also request:
- Lifestyle Inconsistency Review: If their lifestyle seems inconsistent with declared income, request CMS to investigate.
- Tribunal Appeal: If unsatisfied with CMS decisions, appeal to a tribunal.
Would you like further details on how to initiate any of these requests?

Yes, you can request CMS to review the previous calculations and assign back payment if due. You should provide evidence of his income for * and *. It might be helpful to include details such as payslips and company accounts.
Would you like the steps to request this review from CMS?

This type of review falls under a "Child Maintenance Review." It's specifically concerned with ensuring accurate and fair calculations of child maintenance payments based on the non-resident parent's true income and circumstances.
Would you like more information on how to proceed with the review?

You can request HMRC to review:
- PAYE and Self-Assessment Records: Ensure all income and taxes are accurately reported.
- National Insurance Contributions: Verify accurate contributions for state benefits.
- Business Accounts: If self-employed or a limited company director, ask for a review of business accounts.
Would you like more details on how to initiate any of these reviews?

To investigate whether he employs staff under his limited company, you can request:
- HMRC Compliance Check: Ask HMRC to verify employment records for his company.
- Companies House Review: Check filings for evidence of employment, such as payroll records.
Would you like more details on how to request these investigations?

To request a check into his activity as a Person with Significant Control (PSC), you can do the following:
- Companies House Inquiry: Request Companies House to review his role and activities as a PSC.
- HMRC Compliance Check: Ask HMRC to verify his involvement and control in the company.
Would you like guidance on how to initiate these requests?

To request an investigation into whether Mr. Gold's wife is receiving a salary or monies from the business to reduce his apparent earnings, you can:
- Ask HMRC for a compliance check to investigate the company's payroll and financial records.
- Request CMS to perform a financial investigation into his reported income.
Would you like more details on how to initiate these investigations?

To request the Child Maintenance Service (CMS) to perform a financial investigation into your ex-partner's reported income, you can follow these steps:
*. Contact CMS via phone or their online portal.
*. Provide detailed information about your concerns regarding his income.
*. Request a "Financial Investigation Unit (FIU) Inquiry."
Would you like more detailed steps on how to submit this request?

The investigation you're referring to is called a "Financial Investigation Unit (FIU) Inquiry." This inquiry is conducted by the Child Maintenance Service (CMS) to investigate discrepancies or undeclared income.
Would you like more detailed steps on how to initiate this request?

An Income Variance Review is conducted by the Child Maintenance Service (CMS) to check if the non-resident parent's income has significantly changed since the last assessment. This ensures that child maintenance payments are fair and accurate.
Would you like more details on how to request an Income Variance Review?

To request an Income Variance Review from the Child Maintenance Service (CMS), follow these steps:
*. Contact CMS: Use their phone number or online portal.
*. Provide Details: Explain why you believe there has been a significant change in the non-resident parent's income.
*. Submit Evidence: Provide supporting documents, such as payslips or company accounts.
Would you like any assistance with gathering the necessary documents?

Sure! Here is a template you can use to request an Income Variance Review from the Child Maintenance Service (CMS):
---
[Your Name]
[Your Address]
[City, Postcode]
[Email Address]
[Phone Number]
[Date]
Child Maintenance Service
[CMS Address]
[City, Postcode]
Dear Sir/Madam,
Subject: Request for Income Variance Review
I am writing to request an Income Variance Review for my child maintenance case involving [Non-Resident Parent's Name], National Insurance Number [NI Number]. I believe there has been a significant change in their income since the last assessment.
Details of Change:
- Reason for Review: [Explain why you believe there has been a significant change in income]
- Evidence Provided: [List supporting documents, such as payslips, company accounts, etc.]
Please review the provided information and adjust the child maintenance payments accordingly. If additional information is required, please contact me at [Your Phone Number] or [Your Email Address].
Thank you for your assistance.
Yours faithfully,
[Your Name]
---
Would you like more information on how to gather the necessary documents?

If a paying parent did not declare a *% income increase for * and *, the repercussions can include:
- Backdated child maintenance payments based on the correct income.
- Potential fines or penalties for providing false information.
- Increased future payments reflecting the true income.
Would you like assistance in initiating a review or reporting this to the Child Maintenance Service (CMS)?

Penalties and fines for not declaring a *% income increase can include:
- Backdated child maintenance payments.
- Fines for providing false information.
- Penalties for non-compliance with CMS rules.
Would you like more information on how to report this to the Child Maintenance Service (CMS)?

If a paying parent did not declare an income increase, the penalties could include:
- Backdated child maintenance payments.
- Fines for providing false information.
- Penalties for non-compliance with CMS rules.
Would you like detailed steps on how to report this to the Child Maintenance Service (CMS)?

You can refer to the Child Maintenance Service (CMS) guidelines and the Child Support Act * for information on penalties for not declaring income changes. The specific regulations regarding providing false information and penalties are outlined in the Child Support (Information, Evidence and Disclosure) Regulations *.
Would you like more detailed steps on how to report this to the CMS?

The relevant sections regarding penalties for not declaring income changes can be found in:
- Child Support Act *, Section *.
- Child Support (Information, Evidence and Disclosure) Regulations *, Regulation *.
Would you like more detailed steps on how to report this to the CMS?

HMRC might return incomplete tax years to CMS for several reasons:
- Lack of complete tax return submissions.
- Incomplete or missing financial documentation.
- Discrepancies in reported income.
Would you like guidance on how to address this issue with HMRC or CMS?

You can request a review from the Child Maintenance Service (CMS) to account for your ex-partner's increased income in subsequent years. This can involve an "Income Variance Review" or a "Financial Investigation Unit (FIU) Inquiry."
Would you like more detailed steps on how to initiate this review with CMS?

An Official Error Investigation by the Child Maintenance Service (CMS) examines whether an error by CMS staff affected your case, such as incorrect calculations or misapplied rules.
Would you like more information on how to request an Official Error Investigation?

A CMS Financial Investigation Unit (FIU) Inquiry is an investigation conducted by the Child Maintenance Service to check for undeclared income or discrepancies in the reported income of a non-resident parent. This ensures accurate child maintenance calculations.
Would you like the detailed steps on how to initiate an FIU Inquiry?

A CMS Lifestyle Inconsistency Review is conducted when there's a suspicion that a non-resident parent's reported income doesn't match their lifestyle. This review investigates whether their lifestyle suggests a higher income than declared, ensuring fair child maintenance payments.
Would you like more information on how to request a Lifestyle Inconsistency Review?

An HMRC Business Accounts Review is an investigation by HMRC to ensure that a business's financial records and tax filings are accurate and comply with tax laws. This can include checking:
- Income and expenses
- PAYE records
- VAT returns
- Corporation tax filings
Would you like more details on how to request an HMRC Business Accounts Review?

A Companies House Review involves checking a company's filed documents and records to ensure compliance with legal requirements. This can include reviewing:
- Annual returns
- Financial statements
- Details of directors and shareholders
- Information about Persons with Significant Control (PSC)
Would you like more information on how to request a Companies House Review?

An HMRC Compliance Check is an investigation conducted by HMRC to ensure that individuals or businesses are complying with tax laws. This can include reviewing:
- Tax returns and financial records
- PAYE and VAT submissions
- Business accounts and expense claims
Would you like more detailed steps on how to request an HMRC Compliance Check?

To request an HMRC Compliance Check, follow these steps:
*. Contact HMRC: Use their helpline or online portal.
*. Provide Details: Explain your concerns and the need for a compliance check.
*. Submit Evidence: Provide any supporting documents, such as financial records or tax returns.
Would you like assistance with gathering necessary documents or guidance on contacting HMRC?

To request an HMRC Compliance Check:
*. Contact HMRC:
- Use their helpline at * * *.
- Or visit the HMRC online portal.
*. Provide Details:
- Clearly explain your concerns and why you believe a compliance check is necessary.
*. Submit Evidence:
- Gather and provide supporting documents such as financial records or tax returns.
Would you like help with drafting a letter or gathering the necessary evidence?

Sure! Here is a template letter to request an HMRC Compliance Check:
---
[Your Name]
[Your Address]
[City, Postcode]
[Email Address]
[Phone Number]
[Date]
HM Revenue and Customs
[Relevant Department]
[HMRC Address]
[City, Postcode]
Dear Sir/Madam,
Subject: Request for Compliance Check
I am writing to request an HMRC Compliance Check for [Person's Name], National Insurance Number [NI Number]. I have concerns regarding their compliance with tax laws, particularly concerning their business and personal income declarations.
Details of Concern:
- [Explain your concerns about their tax compliance and why you believe a compliance check is necessary.]
Evidence Provided:
- [List supporting documents, such as financial records or tax returns.]
Please review the provided information and conduct a compliance check to ensure accurate tax reporting. If additional information is required, please contact me at [Your Phone Number] or [Your Email Address].
Thank you for your assistance.
Yours faithfully,
[Your Name]
---
Would you like more details on gathering the necessary evidence?

Valid details of concern you could add include:
- Significant discrepancies between reported income and lifestyle.
- Evidence of undeclared income or assets.
- Inconsistencies in financial records, such as unexplained deposits or expenses.
- Reports of business transactions not reflected in tax returns.
Would you like more examples or help gathering evidence?