Backdated child benefit and High-Income Child Benefit Tax charge

amirza0105

Hi, can anyone explain how bet to pay the High-Income Child Benefit Tax charge if have just received backdated child benefit (for 2.5 years)?
I understand I need to do a self assessment tax return but if I have received the 2.5 years payment today, do I declare at next self assessment (for year 2023-24) or is there a way to do returns for previous years.
I have registered for tax returns previously and then stopped receiving child benefit 2.5 years ago (so stopped doing tax returns after the end of that tax year).
Many thanks 

mybestattempt

Child benefit is classed as a social security benefit.

Arrears of taxable social security benefits are taxable in the year in which they arose and I would expect HICBC would be chargeable on the same basis.

The arrears relate to 2021/22, 2022/23 and 2023/24.

For what you have said the last self assessment return you made was 2021/22.

For 2023/24 and 2022/23 you can make a self assessment returns and include the amounts relating to those years. 

For 2021/22 it's too late to amend the return already made but you need to notify HMRC. 

If it was me I would be inclined to telephone (probably best to call just before 8am when the lines open), explain about the arrears and ask for an assessment to be made for 2021/22 for any further HICBC due for that year and confirm you will make self assessment returns for the later years. 

If you're not inclined to phone, and you're not in any great hurry for a reply, write a letter to the same effect and be sure you keep a copy.