Nurse bank shifts/ self assessment tax return

Mauts_issues

My wife is a registered nurse band 7 and works bank shifts. 

These shifts can be paid at bands 5, 6 or 7. 

HMRC have told that she has to submit a self assessment tax returns due to us receiving child benefits. 

They can’t explain why just that we have to do it. 

All her bank shifts are tax at basic rate. Nice little earner for the government. 

Can anyone explain why she has to do the tax return??

Flugelhorn

These are taxed at source but I wonder if because of the rate they think that she may exceed the basic rate tax and hence not be eligible for the child benefit? 

unusual to have to do a tax return for this I think - but if you need to do one it isn't difficult - probably only a very few bits need to be filled in

LITRG

Hello, it may be to do with the High Income Child Benefit Charge: https://www.litrg.org.uk/tax-nic/income-tax/high-income-child-benefit-charge
Also, second and subsequent jobs are usually taxed at 20% via PAYE, but the final amount of tax due may be more or less than 20% depending on total income levels: https://www.litrg.org.uk/working/employment/multiple-jobs
Hope this helps. 

Mauts_issues

Folks thank you for your comments. I’ll check out the links later. 

Isthisforreal99

And if she has strayed into the higher rate tax bracket then a BR code is not going to collect enough tax.