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CMS including expen...
 
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[Solved] CMS including expense payments in gross salary

 
(@candosdad)
Active Member Registered

Are there any other Dads paying child maintenance on the forum who also happen to be small company directors or sole traders?

Like most small company directors, I pay myself a small salary and everything else in dividends. My new calculation from CMS has expenses paid included in my gross income. Those expenses were all allowable (such as mileage, subsistence, etc) and subtracted from my final tax bill. The result is my salary is recorded as about £10k higher than actually taken and my CM calculation has doubled.

CMS have told me I need to apply for a variation and provide evidence to justify my variation.

Does anybody else have experience of CMS adding expense payments to their gross salary? This must affect anybody who completes a self assessment form.

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Topic starter Posted : 26/04/2017 8:00 pm
 Mojo
(@Mojo)
Illustrious Member Registered

I'm sorry, I can't help you with this query....hopefully someone with some knowledge of this will be along to give advice.

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Posted : 28/04/2017 11:19 pm
(@dadmod4)
Illustrious Member

I think this is worth speaking to an accountant about, but you could ask the CMS to show the regulation that covers this.

ReplyQuote
Posted : 30/04/2017 12:27 am
CandOsDad and CandOsDad reacted
(@candosdad)
Active Member Registered

Thanks - I've spoken to my accountant, who is unsure of the rules. I'm sending the CMS my tax return and we'll see what happens... I'm entirely happy including dividend payments in the calculation, but not allowable expenses or my company car 'cash equivalent' value as these are not income that can be used to support my kids.

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Topic starter Posted : 02/05/2017 5:51 am
(@Tony869)
Active Member Registered

Cms look at hmrc to see how much you earn and work on your gross income not net. I am a sole trader and I have to pay 550 per month.

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Posted : 15/05/2017 9:20 pm
(@candosdad)
Active Member Registered

I've finally managed to get a straight answer out of the CMS, although it's a month on and I've still not received the call back from my case worker.

Any benefit that is taxable, such as a company car BIK cash equivalent or health care, is deemed to be income subject to your child maintenance calculation, regardless of whether that's actual cash or not. For example, if you have use of a company car for personal use, the cash equivalent value is added to your gross income. That isn't real money that's available to pay my mortgage or give to my ex-wife, but it's still calculated.

In my case, I drive 15,000 per year to see my kids. The personal use of the car that my company provides and allows me access is added to my calculation and given to their mum. That in turn leaves me less money to pay for the fuel to see my kids and support their clubs, parties and additional needs (my daughter is disabled).

I've been paying £258 per month based on salary + dividends alone for the last 6 years. As fuel costs have increased, I've worked more and paid myself a little more in dividends to cover the difference. Currently my payment is going up to £439. That means a choice between seeing my kids or paying my mortgage.

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Topic starter Posted : 15/05/2017 9:39 pm
(@Tony869)
Active Member Registered

And I guess you mortgage is paying for a house that will be left for your kids when you pop your clogs. Tell me about it I paid 550 per month for 2 kids as earning were high. And now I have my youngest daughter living with me I end up paying 470 per month, work that one out??

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Posted : 15/05/2017 9:47 pm
(@candosdad)
Active Member Registered

Everything was fairly settled and reasonable until my ex and her partner bought a new £450k house. That's an amount I couldn't even get a mortgage for.

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Topic starter Posted : 16/05/2017 8:04 am
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