No longer claiming Child Benefit

NAS1976

My first post on here, although I have been lurking for years....

Since the HICB rule came in a few years back I have been steadily earning more year on year. I didn't have to pay back any the first time as my pension and charity contributions were such that it took my taxable income below 50k.

However since then the amount I had to pay back as getting bigger and bigger and so when I was filing for my tax return in December 2017 for the 16/17 tax year I decided to cancel receiving CB altogether as my income was about £57.5k.

Last year filling in my tax return was a bit easier as my liability was less as I had only been claiming for 9 of the 12 months in the tax year 17/18.

As I didn't receive any CB in 18/19 (I am entitled to as I have 2 children under 16), I assumed that I could just fill in my tax return as normal and state I could have but chose not to receive CB and expect a rebate of a few hundred pounds. However I did not see any option to do that.

As I have been doing tax returns for the last 4-5 years I assume I must continue to do so until HMRC say I don't need to?
If the tax return isn't the route to claiming unclaimed CB that I would have been entitled to minus what I would have had to pay back had I claimed the full amount, what do I need to do?

PS: I'm only earning under PAYE, I don't have any other income.

xylophone

Why not just increase your pension contributions and continue to receive the CB?

https://www.pruadviser.co.uk/knowledge-literature/knowledge-library/reduce-high-income-child-benefit-charge/

DavidT67

Couple of pointers.
Remember that claiming child benefit gives a non-earner state pension credits.
So can you transfer the child benefit claim to a lower earning / non-earning spouse or partner?

NAS1976

My wife is earning, however if she was to claim CB, I'd still have to pay it back.

Dazed_and_confused

If I've understood correctly you now want to claim Child Benefit for 2018:19?

This link may help,

https://www.gov.uk/child-benefit-tax-charge/restart-child-benefit

I don't think there has been any posts from people in your situation so I'm not sure how you complete your 2018:19 Self Assessment return if you are now going to get backdated Child Benefit.

Something to clarify with HMRC.

And for future reference the High Income Child Benefit Charge isn't based on your taxable income, it's adjusted net income which matters and this can be significantly different to taxable income, particularly when relief at source pension contributions are involved.

sheramber

I don't think you can for a previous year.

Normally, child benefit can only be backdated for three months but I don't know under what circumstances

NAS1976

Thanks for you replies.

I have been giving to charity via DD for many years and I pay into a private pension which I have always added to my SA so these had always been accounted for. Maybe I misunderstood my situation, I thought that by not claiming I would be entitled to the amount I would have received less the amount I would have had to pay back simply by filling in my SA, this doesn't appear to be the case.

I'll call HMRC and see what they say. If I'm able to recover 3 months worth, then would that be allowable to be accounted for in the 18/19 tax year?