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Posted Thu, 14 Dec 2023 15:26:33 GMT by
Hi, I received a letter from HMRC a few weeks ago advising I may have to pay the charge. I have always been employed and pay tax through PAYE Up until the end of July 2022 I was earning less than £50k but this increased to around £65k annually at the start of July 2022. We received child benefit up until mid September 2022 as I had read that this charge existed and did not want to have to pay it. I am aware that we will now have to pay back the payments for the current tax year but have a few questions. As the payments were stopped mid year, how do I find out the exact amount that we need to repay? As we have not done a SA before and only received a letter about it a few weeks ago, I have only just registered. As long as we pay the high tax charge will this avoid the fine for not registering before 5th October? Is it possible to repay the amount (around £500 at a guess) through my PAYE code next tax year as opposed to through a lump sum which we cannot really afford?
Posted Wed, 20 Dec 2023 09:10:40 GMT by HMRC Admin 25
Hi chrisp1986,
To confirm the amount of Child Benefit received, you can contact the Child Benefit department by webchat or phone, via
Child Benefit: general enquiries
As long as your 22/23 tax return is filed by the 31st of January 2024, there will be no late filing penalty.
If you have sufficient PAYE income, you can opt to pay your outstanding amount through your 24/25 tax code.
If this is not possible, we may be able to set up a repayment plan instead.
Please contact our Debt Managament team on 0300 200 3820 to discuss your options.
Thank you. 
 
Posted Tue, 16 Jan 2024 16:36:59 GMT by
Thanks for the response. I have now completed my tax return with a total income declared across the two jobs as £65000. We claimed £550 in child benefit in this tax year, but the return is saying we only have to pay back £171. Please could you advise why this is the case? Is the income for the charge only what you receive above the personal allowance as I was under the impression it was based on full salary with just pension contributions taken off. many thanks
Posted Wed, 24 Jan 2024 08:20:34 GMT by HMRC Admin 20 Response
Hi chrisp1986,
If the balance calculated is lower than expected there will be an overpayment of tax which is being offset against the higher income child benefit charge.
If you submit the tax return and allow 3 working days to process to HMRC record and then contact us we can review the calculation
Self Assessment: general enquiries.
Thank you.

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