How to deal with One-off awards in Self assessment for HICBC

Hi. I was under the HICBC threshold, but last tax year I had a few payments which triggered the HICBC: the employer paid an annual bonus, a lump sum of payrise to tackle the inflation, and then I had a few other one-off awards for performance and innovation. Bonus is mentioned as something to include, but I am not sure the exceptional awards. If I use the total taxable income as the basis, the HICBC ends up clawing back my performance award completely and some portion of my other one-off award. It is as if I had worked hard for free. These one-off exceptional awards do not reflect my usual income, therefore I am trying to find out if these should be included in the adjusted net income, or not. Can you please help?

Hi,

Unfortunately, if your employer confirms that the monetary awards received are being paid directly through your wage, they will be treated as taxable income, and will affect the amount of Child Benefit repayable as you've described.

Thank you.