Complete CMSF4216 Income Declaration Form Guide

Important Pension Warning: Avoid Double Deduction

Your original guide correctly highlights that pension contributions can reduce the income figure used for CMS. However, current GOV.UK guidance explains that occupational/employer pension contributions deducted through payroll may already have been reflected in taxable earnings. Do not automatically subtract the same pension contribution twice. Where the arrangement is unclear, provide the payslip/pension evidence and ask CMS to confirm how it has been treated.

Introduction

This guide explains every question on the CMS Earned Income Declaration Form in plain English.

The form is used by the Child Maintenance Service (CMS) to calculate your child maintenance using your current gross earned income.

Many people complete this form incorrectly because they are unsure:

• Which income figure to use.
• Whether pension deductions should be included.
• Whether to use gross or net pay.
• How to deal with overtime and varying wages.

This guide explains everything.

Before You Start

Have these ready:

• Recent wage slips
• P60 (if available)
• Employment contract (if your pay has recently changed)
• Pension statements
• Details of bonuses
• Commission payments
• Overtime records
• Self-employed accounts (if applicable)

The Most Important Rule

The form asks for your Gross Earned Income.

This means:

Income BEFORE

• Income Tax
• National Insurance

BUT

AFTER

• Occupational pension deductions
• Workplace pension deductions
• Salary sacrifice pension deductions
• Personal pension deductions made directly from your wages

This is stated in the form instructions.

Example

Gross salary........................£3,000

Pension deducted................£150

Tax.....................................£320

National Insurance.............£180

Take home pay...................£2,350

Question 21 should show:

£2,850

NOT

❌ £3,000

NOT

❌ £2,350

Section 1 – About You

Questions 1–8

Simply enter:

• Title
• First name
• Surname
• Address
• Telephone number
• Client Reference Number
• Date of Birth
• Employment status

Choose:

• Employed
• Self-employed
• Unemployed

Tick every option that applies.

Section 2 – Employer Details

Questions 9–20

Complete this for every employer.

Include:

• Employer name
• Address
• Telephone number
• Date you started
• Whether you are on a zero-hours contract.

If you have two jobs complete both sections.

If you are self-employed enter your business details.

If you are both employed and self-employed complete both.

Section 3 – Your Earnings

Question 21

This is the most important question.

Enter your:

Current Gross Income

Remember:

Gross Income

minus pension

before tax

before National Insurance

Do NOT use:

• ❌ Take-home pay
• ❌ Bank statement
• ❌ Net pay

If your income recently changed, use the new amount.

If Your Income Changes Every Month

Many people have:

Overtime

• Shift allowance
• Unsocial hours
• Weekend working

Commission

• Seasonal earnings
• Performance bonuses

In this case use your current earnings and explain why your wages vary later in the form.

If You Recently Started a New Job

Use your new wage.

Send:

• Employment contract
• First wage slip
• Any later wage slips

CMS will normally confirm this with your employer.

If You Have Had a Pay Rise

Use your current pay.

Not last year's.

If Your Hours Were Reduced

Use your reduced wage.

Explain why.

If You Lost Your Job

Enter zero only if you genuinely have no earnings.

Explain:

• How you are paying your bills
• Whether you receive benefits
• Whether you have savings
• Whether someone supports you

The form asks for this explanation.

Question 22

How often are you paid?

Tick:

• Weekly
• Fortnightly
• Monthly
• Other

If other write:

• Every four weeks
• Daily
• Annually
• etc.

Question 23

When did you start earning this amount?

Use the date your current wage started.

Examples

• Promotion
• Pay rise
• Reduced hours
• New employer
• Return from sickness

Question 24

When will you first receive this wage?

Usually your next payday.

Question 25

Do you earn extra money?

Tick Yes if you receive:

Commission

• Bonuses

Overtime

• Extra hours
• Shift payments
• Performance payments
• Sales incentives
• Productivity bonuses
• Attendance bonuses

If none apply tick No.

Commission

State:

• How often
• Weekly
• Monthly
• Quarterly
• Yearly
• How much commission you received in the last 12 months.

Provide evidence.

Bonus Payments

List:

• Every bonus received
• Dates
• Amounts
• Evidence

Overtime

Tick Yes if you receive overtime.

State:

• How often
• Weekly
• Monthly
• Occasionally

Question 26

Do your wages change for another reason?

Examples

• Seasonal work
• Agency work
• Bank staff
• Casual work
• Term-time work
• Temporary contracts
• Reduced winter hours

Explain clearly.

Question 27

Will your new income last at least 12 weeks?

Tick:

• Yes

if permanent.

Tick:

• No

if temporary.

Explain why.

Examples

• Temporary sickness
• Temporary overtime
• Maternity cover
• Christmas work

Question 28

Are you paid in another currency?

If paid in Euros, Dollars or another currency answer Yes.

If conversion costs reduce what you receive explain those costs.

Question 29

Benefits in Kind

Examples

• Company car
• Fuel card
• Private medical insurance
• Accommodation
• Company van
• Share schemes

If none answer No.

Self Employment

Questions 30–31

Complete only if self-employed.

Enter:

• Date trading started
• Accounting period
• Expected turnover
• Business expenses
• Expected profit

If business closed:

• Enter closure date.

Explain how you now support yourself.

Pension Section

This section is extremely important.

Questions 32–33

Question 32

Private Pension

Answer Yes if you personally pay into:

• SIPP
• Private pension
• Personal pension
• Stakeholder pension

State:

• Amount
• Frequency

Provide evidence.

Question 33

Occupational Pension

Answer Yes if your employer deducts pension from your wages.

Examples

• NHS Pension
• Teachers Pension
• Local Government Pension
• Auto-enrolment pension
• Company pension
• Salary sacrifice pension

State:

• Amount deducted
• Weekly
• Monthly
• Four weekly

• Provide wage slips.

The form specifically asks for evidence of pension payments.

Evidence Required

Employees normally need:

Weekly pay

• 5 wage slips

• Fortnightly

• 3 wage slips

Four-weekly

• 2 wage slips

• Monthly

• 2 wage slips

If your pay has only recently changed CMS may accept:

• Employment contract

One wage slip

• Employer confirmation

The form explains these evidence requirements.

Common Mistakes

• ❌ Using take-home pay
• ❌ Forgetting pension deductions
• ❌ Using last year's income instead of current income
• ❌ Leaving overtime off
• ❌ Not declaring bonuses
• ❌ Forgetting commission
• ❌ Forgetting a second job
• ❌ Not sending wage slips
• ❌ Not signing the declaration

Frequently Asked Questions

Should I use gross pay or net pay?

Use gross pay, but after pension deductions and before Income Tax and National Insurance.

Should I deduct my pension?

Yes. If the pension is deducted directly from your salary, the gross income you enter should already reflect that deduction.

Should I deduct tax?

No.

Should I deduct National Insurance?

No.

Should I include overtime?

Yes, and complete the relevant questions about overtime.

Should I include bonuses?

Yes, if you have received them in the last 12 months.

Should I include commission?

Yes.

What if my wages change every month?

Use your current gross earnings and explain the reason for the variation in Questions 25–27.

This guide should help most people complete the form accurately and understand why the CMS asks for each piece of information.

Final Message

Completing the CMS Earned Income Declaration Form accurately is essential, as the information you provide will be used by the Child Maintenance Service (CMS) to calculate your child maintenance liability. Taking the time to understand each question and providing the correct evidence can help prevent delays, unnecessary disputes, or incorrect maintenance calculations.

The most common mistake people make is entering the wrong income figure. Remember that the form asks for your gross earned income—this is your earnings before Income Tax and National Insurance are deducted, but after any occupational or personal pension contributions have been deducted from your salary. If your income varies because of overtime, bonuses, commission, shift work, or changing hours, ensure you explain this clearly and provide any supporting evidence requested.

Always answer every question honestly and accurately, even if the answer is zero or "Not Applicable." If you are unsure about a question, provide as much information as you can rather than leaving it blank. Attach all requested evidence, such as wage slips, pension statements, employment contracts, or self-assessment documents, as this will help CMS verify your circumstances more quickly.

Before sending your form, take a few minutes to:

• Check that every applicable question has been answered.
• Ensure your income figures are correct.
• Confirm that pension contributions have been treated correctly.
• Include all supporting documents requested.
• Sign and date the declaration.

This guide is intended to help you understand the form and avoid common mistakes. It should not be taken as legal or financial advice. If your circumstances are particularly complex or you remain unsure how to complete any part of the form, you should contact the Child Maintenance Service directly or seek independent advice before submitting your declaration.

Completing the form correctly the first time can help ensure your maintenance calculation is based on accurate information and reduce the likelihood of delays or the need for further enquiries.