How the Assessment is Calculated
If your case started after 2014 then your calculation will be on the CS3 – CMS system which put briefly is a fixed percentage of 12%, 16% or 19% of your gross income before tax as held by the Inland Revenue latest records. You should note in the first place the initial assessment will only be based upon earned income, if you have unearned income from rented property, dividends or investment income that will not form part of the initial assessment process. If your case commenced before 2003 then your assessment will be on the algebraic formula and if it commenced between 2003 and 2014 it will be on the CS2 formula. The CMS is however taking over all cases and everyone will eventually pay only under the CS3 system. More details of each system are to be found below. If you have any questions concerning your child maintenance assessment or believe your assessment is wrong please call us on 03456 588683.