Question to the Department for Work and Pensions:

To ask His Majesty's Government what impact, if any, the introduction of quarterly income tax updates as part of Making Tax Digital has had on the way the Child Maintenance Service assesses the income of self-employed paying parents.

The introduction of quarterly reporting under Making Tax Digital (MTD) has not changed the way that the Child Maintenance Service (CMS) currently assesses the income of self-employed paying parents.

The CMS continues to use HMRC income information for the latest completed tax year and does not currently use quarterly MTD updates as evidence of self-employed income.