High income benefit charge

Hello, I earn over £50000 so completing the SA return due to the child benefit I receive- however I didn’t actually receive my first payment until the end of April 2023, but as this payment included arrears owing to the previous tax year, would I still be required to include it in the tax return for this year?

Hi Kjtax,
If the payment was received after 5 April 2023 then would be reported on your 2023/24 tax return.
You can check if you need to complete the 2022/23 online here:
Check if you need to send a Self Assessment tax return
If you do not then you can submit a request to close the 2022/23 tax return. 
Thank you.