Child benefit tax year

Hi, I applied for and began receiving child benefit in May 2024 following the changes in income thresholds in April, as i was previously ineligible for child benefit in tax year 23/24 due to my income (by ineligible i mean i would have had to repay the full amount and therefore did not apply). The child benefit was paid at the end of May 24 and was backdated 3 months, thus straddling tax year 23/24 and 24/25. Please can you confirm if: a) i am required to complete a self return for the child benefit element relating to 23/24, despite the benefit not being received until 24/25 (i.e is it done on a cash basis?) b) im assuming the 23/24 element of the payment in May 24 will be 100% returned, with the amounts relating to 24/25 of the May 24 payment being tapered. Is this correct? Any help would be greatly appreciated!

Hi Tom,
Provided the claim was made after the 6th April 2024, you will only receive the charge for 24/25, and you will only be be required to file a return for the 24/25 tax year.
For more information, contact Child Benefit here:
Child Benefit: general enquiries
Thank you.