Simple child benefit query

MrChips

Hi - I think this is a relatively simple query but couldn't find a simple answer from my googling.

I received child benefit in respect of one child over 2020/21 and need to complete a self assessment return.  The form asks how much I received over the course of the tax year and estimates what this was.  The HMRC estimate is based on the rate of benefit in 2020/21 and the number of weeks in the year.  However the benefit is paid four weekly and the first payment I received in the year was actually on 6 April 2020 itself and the final on 5 April 2021* so I actually received 14 "4-weekly" instalments rather than 13 during the tax year.

So my question is should I be reporting the total actually received over the tax year (the 14 instalments figure), or the amount I "accrued", i.e. the weekly rate for the year multiplied by 52?

I would assume the former, but the way HMRC determine their estimate, and ask my to explain any departure from this figure implies they are expecting me to use the alternative method (which would be better for me of course!).

Thanks.

* 5 April 2021 was Easter Monday so the final payment actually arrived early on 1 April 2021.

Dazed_and_C0nfused

This is what the notes on the paper return has to say,

Box 1

Put the total amount of Child Benefit you or your partner got for the 2020 to 2021 tax year.

Do not include any arrears payments received that relate to previous tax years.

This is the amount of Child Benefit for a full week, where a Monday falls within the tax year.

For the 2020 to 2021 tax year, the first week starts on Monday 6 April 2020 and the last week starts on Monday 5 April 2021.

There are 53 Mondays in the 2020 to 2021 tax year. If you got payments for the full year, put the total for 53 weeks in box 1.

Also put in box 1, the amount of Child Benefit you got if you or your partner:

• started to get Child Benefit on or after 6 April 2020 – put the amount from the date it started to 5 April 2021

• stopped getting Child Benefit before 6 April 2021 – put the amount received up to that date

MrChips

Thank you.

So £1,115.65 it is.