I’d make it direct pay as standard, coming from PAYE wages, like an unavoidable tax which is paid when they are.
I’d make arrears payable over the next tax year. If unpaid, assets should be seized.
I’d increase the percentage of salary paid by NRPs with no overnights significantly. NRPs who do weekly overnights have much higher costs than those who don’t.
I’d stop the reduction for NRPs living with other children they haven’t created or adopted.
I’d make maintenance count towards means-tested child benefits. If the NRP legitimately can’t pay (for instance because the parent is dead) then the state should.
I’d punish self-employed tax evaders more severely (not sure exactly how).
You?