Self-Employed Income Assessment - Family Court Accountant UK
A self-employed spouse or company director can control how remuneration is taken: salary, dividends, pension contributions, benefits in kind, and timing of distributions. Declared taxable income alone may not reflect the economic benefit available for maintenance or child support.
Family court accountants assess total extractable value: salary plus dividends plus employer pension contributions plus benefits in kind plus retained profits that could reasonably have been distributed. That analysis supports periodical payments, Schedule 1 claims, and challenges to Form E income disclosure where drawings have been artificially suppressed.
Where income is understated or capacity underused, experts may opine on notional income: what could be earned by applying earning capacity, or what additional sums could be extracted from the business. Courts may attribute notional income for maintenance purposes where the expert establishes that higher income was available but not declared.
Related proceedings
Related services
Frequently asked questions
- How is a self-employed spouse's income assessed for maintenance?
- A self-employed or director spouse controls how their income is structured: salary, dividends, pension contributions, benefits in kind. Family court accountants assess the total economic benefit available: salary + dividends + employer pension contributions + business benefits + retained profits that could reasonably have been extracted = the true income available for maintenance purposes.
- What is "notional income" in family proceedings?
- Notional income is income that could be earned if a party applied their earning capacity, or additional income that could reasonably be extracted from a business but has not been declared. Courts can attribute notional income to an underperforming spouse where the expert establishes that higher income was available.
See how a family court accountant works or contact us to discuss instructing an expert.
Related pages
Need a Family Court Accountant?
Submit your case details for England or Wales family proceedings and we will match you with a qualified family court accountant. Solicitors and individuals welcome. Response within 1 business day.
UK-only: English and Welsh family courts. Not Scotland, Northern Ireland, or jurisdictions outside the United Kingdom.
Or email us at contact@familycourtaccountant.com
Get Expert Help