The Child Maintenance Service (“CMS”) is a government agency set up in 2012. It calculates how much child maintenance should be paid. It also has the capability to collect child maintenance from one parent and pay it out to the other. It works on a formulaic approach, taking into account various factors including the number of children (including any other children the other non-resident parent is responsible for maintaining), their gross income, pension contributions and the number of nights that the children spend on average with them.