High Income Child Benefit Charge Self Assessment Query

Hi, I am in the process of completing a self assessment to determine the High Income Child Benefit Charge. I am confused as to whether I need to include shares awarded to me by my employer which have already had the tax paid? If so, which section should this go in? Many thanks for your help.

Hi SCM00001,
Yes, you would need to enter the details.
On the tailor your tax return section you would answer 'yes' to the question did you receive other UK income for example share schemes
This will open the section to declare the details. 
Thank you. 
 

Hi, Thank you for your response. I am still confused as if I enter this income in the share schemes section and calculate the payment, the amount is more than what we have received in child benefit! This can't be correct? This income has already been taxed and is included on my P60 - I do not owe any tax as I am PAYE, I purely need to pay the High Income Child Benefit charge. Also, I am not at the £60K threshold where you have to pay back all the child benefit, so again this amount has to be incorrect? Please could you clarify? Many thanks for your help.

Hi, I have just found the supporting guidance document for employment related shares (HS305), which states the following: "You only need to complete the 'Share schemes' box, box 1 on page Ai2 if your employer has not deducted tax from the whole taxable amount." and "You do not complete the 'Share schemes' box for taxable amounts which your employer has fully taxed." As my P60 includes the shares and my employer has deducted the tax, it doesn't look like I need to enter them in this additional field. Apologies, I should have checked HS305 before submitting my initial query. Many Thanks.

Hi I'm about to submit my self assessment 2022-2022 but I'm not sure where to show how much I received for child benefit. I cancelled my child benefit on December 2022 as noticed I will be over 50k to finish this financial year. I completed my self assessment but couldn't enter anywhere to enter how much received for 9 months of Child benefits. Don't want to submit yet please kindly advice. Thank you ahead

Hi SCM00001,
That is correct, just show on the employment section.
Thank you.

Hi SCM00001,
We would need to view the calculation to check the figures.
If you submit your tax return and allow 3 working days to process to HMRC systems and the contact to review.
You can contact us here:
Self Assessment: general enquiries
Thank you, 

Morning, I’m about to submit a self assessment as I have earnt over £60k. I have previously paid a % back over the last two years for claiming for my 4 daughters. Usually I am only asked to make one payment in January. This year, I am being asked to pay £3300 in January and then further £1800 in July. I don’t understand why I’m having to pay more than I have claimed and why two payments this year.

Hi Sigita,

On page 2 of 3 on the tailor your tax return section there is a question-did you or your partner get Child Benefit payments. If you answer yes this will open the section to declare the child benefit received to calculate the child benefit charge due. 

Thank you.

Hi,
The other payment will be a payment on account towards the follwing tax year.
Payments on account are due if the balance from your Self Assessment is over £1000 and you pay less than 80% tax at source.
Details on payments on account at:
Understand your Self Assessment tax bill
Thank you.

Hi, I have completed a self assessment tax return but am confused about the amount I'm being asked to pay back. My income after tax and pensions is 53,190 and I understand that over 50,000 there is a charge of 1 per cent of the child benefit for each £100. I am being asked to pay £1022 which is almost the whole amount of child benefit given and seems incorrect. The child benefit tax calculator had a figure that seemed more in line with the stated charge. I'm not sure how to query this?

Hi jessica leeman,
As the balance is higher than higher Income Chid Benefit Charge we will need to access your record to review the calculation.
You can contact HMRC here:
Self Assessment: general enquiries
Thank you. 

Hi, I am trying to fill in the registration form itself for Self assessment which I need to do due to High income. (NOT the actual tax return form). The section about Child benefit dates is confusing. It says 'enter date child benefit payments started' but on the top of this and in the Help section it says you should enter the tax year end date for when you exceeded 50k. So this would be 05/04/24. What date has to be entered there - tax year end date (ie 05/04/2024) or the date when payments started? Latest of all date is the tax year date, but field wording is misleading. Where is the option to enter the tax year date as it only has the option to enter the child benefit start date? Does it still go on that part? Kind regards,

Hi,
On the SA1 form for High Income Child Benefit Charge you enter the latest date of tax year end date your income for Child Benefit purposes went over £50,000 or the date your Child Benefit payments started, if after 7 January 2013 or enter 7 January 2013 (if you got Child Benefit before the new rules became effective).
Thank you.