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He has to disclose this amount and the Child Support agency will deal with it depending on how it is characterised and will amend the child support assessment.
Here is some information on how child support deal with various types of income.
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If he is not paying it and the CSA cannot collect it then they have options to garnishee bank accounts etc.
He has to pay what they assess him if h does not then he has a debt and they will take it from other means.
So if you know he as a debt and is receiving the money and you know his bank account tellCSA to collect. It will also be disclosed in his tax return and the new assessment will be higher.
It all depends on how it is characterised in his tax return.
But it will impact on the amount he has to pay.
All the best