Maintenance for spouses (but not children) can be capitalised whether at the time of the divorce or later, in situations where the party paying the maintenance has sufficient capital resources to do this and the parties by agreement, or the divorce court on a disputed basis, think this is appropriate. It is a complex area and tools such as a Duxbury calculation are used to achieve agreement as to the appropriate level of capitalisation as this will depend on many different factors such as the age and earning capacity of the spouse receiving the payment. Specialist advice should be sought when considering capitalisation.