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Represented HMRC in an appeal concerning the proper interpretation of the Child Support Maintenance Calculation Regulations 2012 reg.4(1) and reg.36(1). Where a non-resident parent was required to file a self-assessment return, HMRC could not provide the Child Maintenance Service with the information required by reg.35 and reg.36 until that return had been received and processed, even if HMRC was already in receipt of PAYE real time information for the relevant tax year.
