SELF ASSESSMENT - CHILD BENEFIT HIGH CHARGE

Hi there, I was wondering if someone can help. I called up HMRC today as we have been given a pay rise that included back pay, which was meant to be paid in last year's financial year. However, our employer was not able to complete this and back pay was paid this month (April 2023). I called HMRC and asked if the back pay can be included in last year's financial year (as this was meant to be), but will not show in that P60. The advisor said this was possible and declare this within the self assessment and to make notes of payments/dates. However, I have put my P60 figure etc, but unsure of where I should include my back pay figure? Also, what happens when I complete the self assessment next year, as my P60 will include my back pay figure, but I would hopefully already paid the CB High Charge? Hope this makes sense?? Thanks

Hi Steven Kane,
To ensure our records are correct, you will need to get a letter from your employer breaking down the amount and when this was due to be paid as if we don't receive this the amount could be queried when you submit the Self Assessment as it wont match what is held on our records. Once you have a letter from your employer detailing this please send it to us. You would add any additional income on top of the P60 figure. https://www.gov.uk/government/organisations/hm-revenue-customs/contact/income-tax-enquiries-for-individuals-pensioners-and-employees.