{"version":"1.0","provider_name":"BS Associates Blog","provider_url":"https:\/\/www.bsassociate.co.uk\/blog","author_name":"Pat Sharma FCA, ACCA","author_url":"https:\/\/www.bsassociate.co.uk\/blog\/author\/admin\/","title":"Maintenance Payments Relief Explained: A Rare Historic HMRC Tax Relief Still Relevant for Some - BS Associates Blog","type":"rich","width":600,"height":338,"html":"<blockquote class=\"wp-embedded-content\" data-secret=\"HlldR2yxwh\"><a href=\"https:\/\/www.bsassociate.co.uk\/blog\/maintenance-payments-relief-hmrc-self-assessment-guide\/\">Maintenance Payments Relief Explained: A Rare Historic HMRC Tax Relief Still Relevant for Some<\/a><\/blockquote><iframe sandbox=\"allow-scripts\" security=\"restricted\" src=\"https:\/\/www.bsassociate.co.uk\/blog\/maintenance-payments-relief-hmrc-self-assessment-guide\/embed\/#?secret=HlldR2yxwh\" width=\"600\" height=\"338\" title=\"&#8220;Maintenance Payments Relief Explained: A Rare Historic HMRC Tax Relief Still Relevant for Some&#8221; &#8212; BS Associates Blog\" data-secret=\"HlldR2yxwh\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" class=\"wp-embedded-content\"><\/iframe><script>\n\/*! This file is auto-generated *\/\n!function(d,l){\"use strict\";l.querySelector&&d.addEventListener&&\"undefined\"!=typeof URL&&(d.wp=d.wp||{},d.wp.receiveEmbedMessage||(d.wp.receiveEmbedMessage=function(e){var t=e.data;if((t||t.secret||t.message||t.value)&&!\/[^a-zA-Z0-9]\/.test(t.secret)){for(var s,r,n,a=l.querySelectorAll('iframe[data-secret=\"'+t.secret+'\"]'),o=l.querySelectorAll('blockquote[data-secret=\"'+t.secret+'\"]'),c=new RegExp(\"^https?:$\",\"i\"),i=0;i<o.length;i++)o[i].style.display=\"none\";for(i=0;i<a.length;i++)s=a[i],e.source===s.contentWindow&&(s.removeAttribute(\"style\"),\"height\"===t.message?(1e3<(r=parseInt(t.value,10))?r=1e3:~~r<200&&(r=200),s.height=r):\"link\"===t.message&&(r=new URL(s.getAttribute(\"src\")),n=new URL(t.value),c.test(n.protocol))&&n.host===r.host&&l.activeElement===s&&(d.top.location.href=t.value))}},d.addEventListener(\"message\",d.wp.receiveEmbedMessage,!1),l.addEventListener(\"DOMContentLoaded\",function(){for(var e,t,s=l.querySelectorAll(\"iframe.wp-embedded-content\"),r=0;r<s.length;r++)(t=(e=s[r]).getAttribute(\"data-secret\"))||(t=Math.random().toString(36).substring(2,12),e.src+=\"#?secret=\"+t,e.setAttribute(\"data-secret\",t)),e.contentWindow.postMessage({message:\"ready\",secret:t},\"*\")},!1)))}(window,document);\n\/\/# sourceURL=https:\/\/www.bsassociate.co.uk\/blog\/wp-includes\/js\/wp-embed.min.js\n<\/script>\n","thumbnail_url":"https:\/\/www.bsassociate.co.uk\/blog\/wp-content\/uploads\/2026\/01\/HMRC-Tax-Relief-.jpg","thumbnail_width":1280,"thumbnail_height":720,"description":"UK tax legislation includes a number of historic reliefs that continue to exist under transitional rules, even though they no longer apply to modern financial arrangements. One of the least understood examples is Maintenance Payments Relief, a provision that may still reduce a tax bill for a very limited group of taxpayers. Because this relief [&hellip;]"}