IHTM28091 | Liabilities: investigating liabilities: annuities payable on separation, divorce or dissolution of a civil partnership

You may allow a deduction for an annuity payable under

• a Deed of Separation

• an agreement for maintenance on a divorce or dissolution of a civil partnership (IHTM11032)

• an order of Court following divorce or dissolution of a civil partnership

The allowable deduction will be calculated by the Actuarial Team. But before referring the matter you should find out from the taxpayers:

• the precise circumstances in which the annuity is payable

• the date of birth of the annuitant

• the gender of the annuitant

• the frequency of payment of the annuity.