Child Benefit for higher earning parent

Dear HMRC, I registered for my first ever self assessment recently, as I am now requested by HMRC website to pay some tax back, because my partner now receives child benefit and I am the higher earning parent and also above the 50k threshold for 2023-2024. I am now requested by HMRC website to fill in a self-assessment to pay some tax back for 2023-2024 financial year. While I am still waiting for my unique tax code to arrive in order for me to fill in my SA form, may I ask the following two questions? (1) The HRMC website said I should deduct the gift aid donations I made in the past financial year of 23-24 from my total 23-24 income, in order to calculate how much tax I need to pay back HMRC for child benefit purposes. So in my SA form, how should I declare this total gift aid donations I made? Should I put the donation amount somewhere in the form? Or should I simply put my total 23-24 income AFTER my gift aid donations being deducted? (2) As I pay 40% income tax rate, I was also told by HMRC website that I could also claim 20% tax relief for my gift aid donations made, and I could do so by filling my SA form, so should I declare my gift aid donations made in the past financial year somewhere in my SA form in order to claim the 20% tax relief? If so, should I also deduct this gift aid donations from my total income for child benefit tax repayment purposes? Or in this case, should I no longer deduct my gift aid donations from my total income for child benefit tax repayment, as I am already claiming the 20% tax relief on the same donations as I pay 40% tax rate? Please could you answer my above two questions? Thank you.

Hi,

Please enter the total figure of Gift Aid payments you made in 2023 to 2024 on the 'Charitable Giving' page, in the box titled 'Gift Aid payments made in the year to 5 April 2024'. This will ensure the 40% relief due will be applied automatically when your submit your return and your overall liability is calculated. You can read more about how Gift Aid here:

Tax relief when you donate to a charity

Thank you.

Dear HMRC Admin 19 Thank you for your kind reply, much appreciated! Another question is: my partner also receives tax free childcare to pay afterschool clubs for our child, and as I am the higher earning parent, do I need to declare this tax free childcare somewhere in my self assessment form? My partner applied for the tax free childcare account in the 2023-2024 tax year, and got approved in 2024-2025 tax year, and haven't started to put money in their account yet. And my partner does not need to fill a SA. Thanks again.

Hi eagleinlondon,
No, you will not need to declare this on your Self Assessment tax return. 
Thank you.